Laws, Regulations, and Annotations
Lawguide Search
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 42014
42014. Retail transaction occurring in state; Location of retail transaction; Good faith and due diligence of seller. [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]