Revenue and Taxation Code § 42107

PART 21.1. Local Prepaid Mobile Telephony Services Collection Act

Current as of September 28, 2026Rev. & Tax. Code, § 42107Official source ↗

Amended by Stats. 2020, Ch. 179, Sec. 13. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.

A local jurisdiction or local agency shall pay to the department its pro rata share of the department’s cost of collection and administration.