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Business Taxes Law Guide—Revision 2025
Prepaid Mobile Telephony Services Surcharge Collection Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 21. Prepaid Mobile Telephony Services Collection Act
Chapter 2. The Prepaid Mobile Telephony Services Surcharge
Section 42010
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 [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]