{"code":"RTC","codeName":"Revenue and Taxation Code","section":"42107","citation":"Rev. & Tax. Code, § 42107","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100. - 42111.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-21.1"}],"history":"Amended by Stats. 2020, Ch. 179, Sec. 13.   (SB 1441)   Effective January 1, 2021.   Repealed as of January 1, 2031, pursuant to Section 42111.","effective":"2021-01-01","html":"<p>A local jurisdiction or local agency shall pay to the department its pro rata share of the department’s cost of collection and administration.</p>","text":"A local jurisdiction or local agency shall pay to the department its pro rata share of the department’s cost of collection and administration.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/local-prepaid-mobile-telephony-services-collection-act-42107","source":"California Legislative Information bulk export (pubinfo)"}