Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Emergency Telephone Users Surcharge Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.

Section 41019

41019. Exemption. No surcharge shall be imposed on charges for any types of service or equipment furnished by a service supplier subject to state or federal public utility regulation during any period in which the same or similar services or equipment are also available for sale or lease from persons not subject to state or federal public utility regulation.

History.—Stats. 1986, Ch. 1477, effective September 30, 1986, inserted "state or federal" after "furnished by a service supplier subject to" and replaced "not subject to state or federal public utility regulation" for "other than a service supplier subject to public utility regulation."