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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 42111


42111. Repeal of part. This part shall remain in effect only until January 1, 2026, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2026, deletes or extends that date.

History—Added by Stats. 2014, Ch. 885 (AB 1717), in effect September 30, 2014. Stats. 2019, Ch. 642 (SB 344), in effect January 1, 2020, substituted "2021" for "2020" after "January 1,". Stats. 2020, Ch. 179 (SB 1441), in effect January 1, 2021, substituted "2026" for "2021" after "January 1,".