California Revenue And Taxation Code Section 41140

The Department of General Service shall reimburse local agencies, from funds appropriated from the Emergency Telephone Number Account by the Legislature, for amounts not previously compensated for by another governmental agency, which have been paid by such agencies for approved incremental costs or to service suppliers or communication equipment companies for the following communications services supplied in connection with the 911 emergency phone number, provided such local agency plans had been approved by the department: (1) A basic system. (2) A basic system with telephone central office identification. (3) A system employing automatic call routing. (4) Approved incremental costs.