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Business Taxes Law Guide—Revision 2024
Local Prepaid Mobile Telephony Services Collection Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 21.1. Local Prepaid Mobile Telephony Services Collection Act
Section 42107
42107. Payment of collection and administration costs by local jurisdiction or local agency. A local jurisdiction or local agency shall pay to the department its pro rata share of the department's cost of collection and administration.
History—Added by Stats. 2014, Ch. 885 (AB 1717), in effect September 30, 2014. Stats. 2020, Ch. 179 (SB 1441), in effect January 1, 2021, replaced "board" with "department" and "Board’s" with "department’s"; deleted "as established pursuant to subdivision (e) of Section 42020" after administration.