California Revenue and Taxation Code

§ 42101.6

RTC § 42101.6 Effective Jan 1, 2021Div. 2 · Part 21.1

Statute text

(a)(1) The department shall post, for each local jurisdiction, the rate or rates of the local charges, as calculated pursuant to Sections 42102 and 42102.5, that each local jurisdiction has adopted, not later than December 1 of each year, on its internet website. The posted combined rate shall be the rate that applies to all retail transactions during the calendar year beginning April 1 following the posting.

(2)The department shall also separately post on its internet website the individual rates for each of the individual local charges reported pursuant to Section 42101.5.

(3)Notwithstanding paragraph (1), if a local agency notifies the department pursuant to subdivision (d) of Section 42101.5 that the posted rate is inaccurate or it no longer imposes a local charge or local charges or that the rate of its local charge or local charges has decreased, the department shall promptly post a recalculated rate that is applicable to the jurisdiction of that local agency. The change shall become operative on the first day of the calendar quarter commencing more than 60 days from the date the local agency notifies the department of the inaccuracy or that it no longer imposes a local charge or that the rate of its local charge has decreased. Nothing in this section modifies the notice obligations of Section 799 of the Public Utilities Code. However, beginning January 1, 2016, the notification and implementation requirements of paragraphs (5) and (6) of subdivision (a) of Section 799 of the Public Utilities Code shall not apply to prepaid mobile telephony services.

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Legislative history

Added by Stats. 2020, Ch. 179, Sec. 4. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.