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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 3. Administration

Section 42020


42020. Administration and collection of prepaid MTS surcharge; Adoption of regulations and emergency regulations; Establishment of specified procedures; Allocation and reporting of costs. [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]