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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
- 42020 Administration and collection of prepaid MTS surcharge; Adoption of regulations and emergency regulations; Establishment of specified procedures; Allocation and reporting of costs [Repealed.]
- 42021 Remittance schedules and methods of payment [Repealed.]
- 42022 Registration of seller with board [Repealed.]
- 42023 Prepaid Mobile Telephony Services Surcharge Fund; Prepaid MTS 911 Account and Prepaid MTS PUC Account; Deposits into accounts [Repealed.]
- 42023.5 Short-term loan for administration and collection expenses [Repealed.]
- 42024 Repeal of part [Repealed.]
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 [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]
42021. Remittance schedules and methods of payment. [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]
42022. Registration of seller with board. [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]
42023. Prepaid Mobile Telephony Services Surcharge Fund; Prepaid MTS 911 Account and Prepaid MTS PUC Account; Deposits into accounts. [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]
42023.5. Short-term loan for administration and collection expenses. [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]
42024. Repeal of part. [Repealed by Stats. 2014, Ch. 885 (AB 1717), effective January 1, 2020.]