DIVISION 2. OTHER TAXES 6001-61050›PART 21.1. Local Prepaid Mobile Telephony Services Collection Act 42100-42111

§ 42107

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

A local jurisdiction or local agency shall pay to the department its pro rata share of the department’s cost of collection and administration.

(Amended by Stats. 2020, Ch. 179, Sec. 13. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.)

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California Revenue and Taxation Code

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