California Revenue and Taxation Code CHAPTER 3 - Administration

• Section 42020.
  (a) (1) The board shall administer and collect the prepaid MTS surcharge imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with...
• Section 42021.
  The board shall establish remittance schedules and methods for payment of the prepaid MTS surcharge that utilize existing methods established under the Sales and Use...
• Section 42022.
  Every seller, except a seller that is not required to collect the prepaid MTS surcharge pursuant to Section 42010.7 and local charges pursuant to Section...
• Section 42023.
  (a) The Prepaid Mobile Telephony Services Surcharge Fund is hereby created in the State Treasury. The Prepaid MTS 911 Account and the Prepaid MTS PUC Account...
• Section 42023.5.
  (a) To provide adequate cashflow for expenses incurred by the board in the administration and collection of the prepaid MTS surcharge, the Director of Finance may...
• Section 42024.
  This part shall remain in effect only until January 1, 2020, and as of that date is repealed, unless a later enacted statute, that is...

Last modified: October 22, 2018