California Statutes
§ 41016.5. — 41016.5. (Repealed (in Sec. 12) and added by Stats. 2019, Ch. 54, Sec. 13.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 20. PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT·Ch. 1. CHAPTER 1. General Provisions and Definitions
(a)“VoIP service” means any service that satisfies the requirements set forth in paragraph (1) and (2).
(1)Does all of the following:
(A)Enables real-time, two-way voice communication that originates from and terminates to the user’s location using Internet Protocol (IP) or any successor protocol.
(B)Requires a broadband connection from the user’s location.
(C)Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.
(2)Does at least one of the following:
(A)Requires Internet Protocol-compatible
customer premises equipment (CPE).
(B)When necessary, is converted to or from transmission control protocol (TCP)/IP by the service user’s service supplier before or after being s
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California § 41016.5. (41016.5. (Repealed (in Sec. 12) and added by Stats. 2019, Ch. 54, Sec. 13.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Repealed (in Sec. 12) and added by Stats. 2019, Ch. 54, Sec. 13. (SB 96) Effective July 1, 2019. Section operative January 1, 2020, by its own provisions.