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Business Taxes Law Guide—Revision 2024
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 42023
42023. Prepaid Mobile Telephony Services Surcharge Fund; Prepaid MTS 911 Account and Prepaid MTS PUC Account; Deposits into accounts. [Repealed. Became inoperative January 1, 2020 pursuant to the provisions of Ch. 885, Stats. 2014.]
Text of Section Inoperative as of January 1, 2020
(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 are hereby created in the fund. The Prepaid Mobile Telephony Services Surcharge Fund shall consist of all surcharges,interest, penalties, and other amounts collected and paid to the board pursuant to this part, less payments of refunds and reimbursements to the board for expenses incurred in the administration and collection of the prepaid MTS surcharge.
(b) All moneys in the Prepaid Mobile Telephony Services Surcharge Fund attributable to the prepaid MTS surcharge shall be deposited as follows:
(1) That portion of the prepaid MTS surcharge that is for the emergency telephone users surcharge shall be deposited into the Prepaid MTS 911 Account. All moneys deposited into the Prepaid MTS 911 Account shall be transferred to the State Emergency Telephone Number Account in the General Fund and appropriated pursuant to Article 2 (commencing with Section 41135) of Chapter 7 of Part 20.
(2) That portion of the prepaid MTS surcharge that is for the Public Utilities Commission surcharges shall be deposited into the Prepaid MTS PUC Account. All moneys deposited in the Prepaid MTS PUC Account shall be allocated and transferred to the respective universal service funds, created pursuant to Chapter 1.5 (commencing with Section 270) ofPart 1 of Division 1 of the Public Utilities Code and to the Public Utilities Commission Utilities Reimbursement Account described in Chapter 2.5 (commencing with Section 401) of, Part 1 of Division 1 of the Public Utilities Code. The Public Utilities Commission shall allocate the moneys deposited into the Prepaid MTS PUC Account to the respective universal service funds and to the Public Utilities Commission Utilities Reimbursement Account and shall report to the Controller at the beginning of each calendar month for the months preceding, or other period as determined necessary by the Public Utilities Commission, on its allocation of those funds.
History—Added by Stats. 2014, Ch. 885 (AB 1717), in effect September 30, 2014. Stats. 2015, Ch. 25 (SB 84), in effect June 24, 2015, added "and appropriated pursuant to Article 2 (commencing with Section 41135) of Chapter 7 of Part 20" to the end of the second sentence in paragraph (1) of subdivision (b); deleted a comma after "universal service funds", substituted "1.5" for "1" after "pursuant to Chapter", deleted a comma and added "Part 1 of Division 1 of the Public Utilities Code" after "(commencing with Section 270) of", substituted "Account described in" for "Account, created pursuant to" after "Utilities Reimbursement", and added the last sentence in paragraph (2) of subdivision (b).