2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 21 - Prepaid Mobile Telephony Services Surcharge Collection Act
CHAPTER 3 - Administration
Section 42021.
The board shall establish remittance schedules and methods for payment of the prepaid MTS surcharge that utilize existing methods established under the Sales and Use Tax Law (Part 1 (commencing with Section 6001)), including all of the following:
(a) The prepaid MTS surcharge, minus the amount retained by the seller pursuant to subdivision (e) of Section 42010, is due and payable to the board 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 board.
(c) Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board.
(d) This section applies only to those remittances of the prepaid MTS surcharge or local charges that are required to be remitted to the board pursuant to this part and as this section is made applicable to Part 21.1 (commencing with Section 42100) pursuant to subdivision (a) of Section 42103.
(Added by Stats. 2014, Ch. 885, Sec. 8. (AB 1717) Effective September 30, 2014. Repealed as of January 1, 2020, pursuant to Section 42024.)
