Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Prepaid Mobile Telephony Services Surcharge Collection Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 21. Prepaid Mobile Telephony Services Collection Act
Table of Contents
Chapter 1. General Provisions an Definitions | (View entire chapter)
- 42001 Title [Repealed.]
- 42002 Legislative findings and declarations [Repealed.]
- 42004 Definitions [Repealed.]
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are debts; Liability for surcharge; Credit for certain charges paid to another jurisdiction; Worthless accounts [Repealed.]
- 42010.7 Exemption from collection of surcharge for sellers with de minimis sales [Repealed.]
- 42012 Exemption from surcharge [Repealed.]
- 42014 Retail transaction occurring in state; Location of retail transaction; Good faith and due diligence of seller [Repealed.]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 telephone services sold in combination with other services or products for single price
Chapter 3. Administration | (View entire chapter)
- 42020 Administration and collection of prepaid MTS surcharge; Adoption of regulations and emergency regulations; Establishment of specified procedures; Allocation and reporting of costs [Repealed.]
- 42021 Remittance schedules and methods of payment [Repealed.]
- 42022 Registration of seller with board [Repealed.]
- 42023 Prepaid Mobile Telephony Services Surcharge Fund; Prepaid MTS 911 Account and Prepaid MTS PUC Account; Deposits into accounts [Repealed.]
- 42023.5 Short-term loan for administration and collection expenses [Repealed.]
- 42024 Repeal of part [Repealed.]