California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

• Section 42001.
  This part shall be known, and may be cited, as the Prepaid Mobile Telephony Services Surcharge Collection Act.(Added by Stats. 2014, Ch. 885, Sec. 8....
• Section 42002.
  The Legislature finds and declares all of the following:(a) Maintaining effective and efficient communications services, 911 emergency systems, communications-related public policy programs to promote universal service,...
• Section 42004.
  For purposes of this part, the following terms have the following meanings:(a) “Board” means the State Board of Equalization.(b) (1) “Direct seller” means a prepaid MTS provider or...

Last modified: October 22, 2018