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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 1. General Provisions and Definitions




42001. Title. [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]


42002. Legislative findings and declarations. [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]


42004. Definitions. [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]