California Statutes
§ 42103.1. — 42103.1. (Added by Stats. 2020, Ch. 179, Sec. 9.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 21.1. PART 21.1. Local Prepaid Mobile Telephony Services Collection Act
The department shall establish remittance schedules and methods for payment of the local charges that use existing methods established under the Sales and Use Tax Law (Part 1 (commencing with Section 6001)), including all of the following:
(a)The local charges, minus the amount retained by the seller pursuant to subdivision (c) of Section 42101.6, are due and payable to the department quarterly on or before the last day of the month following each calendar quarter.
(b)On or before the last day of the month following each calendar quarter, a return for the preceding calendar quarter shall be filed using electronic media with the department.
(c)Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
(d)This section applies only to those rem
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California § 42103.1. (42103.1. (Added by Stats. 2020, Ch. 179, Sec. 9.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2020, Ch. 179, Sec. 9. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.