California Revenue and Taxation Code

§ 41019.5

RTC § 41019.5 Effective May 21, 2008Div. 2 · Part 20 · Ch. 1

Statute text

(a)It is the intent of the Legislature that telephone quality communication utilizing VoIP shall not be regulated by the enactment of Senate Bill 1040 of the 2007–08 Regular Session. The sole purpose of this act is to ensure that all forms of telephonic quality communications that connect to the “911” emergency system contribute to the State Emergency Telephone Number Account and that this act may not be used by a court or administrative body for any purpose other than to interpret and apply this part.

(b)For purposes of this section only, “VoIP” means any service that:

(1)Enables real-time or two-way voice communication that originates or terminates from the user’s location using IP or any successor protocol.

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Legislative history

Added by Stats. 2008, Ch. 17, Sec. 6. Effective May 21, 2008.