California Revenue and Taxation Code

§ 42105

RTC § 42105 Effective Jan 1, 2021Div. 2 · Part 21.1

Statute text

(a)The local jurisdiction or local agency that has adopted an ordinance to impose a local charge that applies to prepaid mobile telephony service shall be solely responsible for:

(1)Defending any claim regarding the validity of the ordinance in its application to prepaid mobile telephony service.

(2)Interpreting any provision of the ordinance, except to the extent specifically superseded by this statute.

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Legislative history

Amended by Stats. 2020, Ch. 179, Sec. 11. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.