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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 42109


42109. Annual report by department of costs incurred in administering collection of local charges. The department shall annually prepare a report showing the amount of both reimbursed and unreimbursed costs incurred by it in administering the collection of local charges pursuant to this part.

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" throughout.