Final answer:
The correct SQL statement is: DELETE FROM Customer WHERE lastname='Taylor' AND phone NOT LIKE '781-%'.
Step-by-step explanation:
The correct SQL statement to remove all records from the Customer table where the lastname is Taylor and the phone area code is not 781 is:
DELETE FROM Customer WHERE lastname='Taylor' AND phone NOT LIKE '781-%'
This statement uses the DELETE command to remove records from the table.
The WHERE clause specifies the conditions for deleting the records: the lastname should be 'Taylor' and the phone should not start with '781-'.