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BTLG Table of Contents > Prepaid Mobile Telephony Services Surcharge Collection Act > Chapter 2

Prepaid Mobile Telephony Services Surcharge Collection Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 21. Prepaid Mobile Telephony Services Collection Act

Chapter 2. The Prepaid Mobile Telephony Services Surcharge (View entire chapter)

• 42010 Imposition and collection of surcharge; Annual calculation of surcharge; Posting of specified rates on Board's Internet Web site; Retailer reimbursement; Surcharge collections are debts; Liability for surcharge; Credit for certain charges paid to another jurisdiction; Worthless accounts [Repealed.]
• 42010.7 Exemption from collection of surcharge for sellers with de minimis sales [Repealed.]
• 42012 Exemption from surcharge [Repealed.]
• 42014 Retail transaction occurring in state; Location of retail transaction; Good faith and due diligence of seller [Repealed.]
• 42018 Surcharge and local charges if prepaid mobile telephony services sold in combination with other services or products for single price [Repealed.]