Section 42023 Of Chapter 3. Administration From California Revenue And Taxation Code >> Division 2. >> Part 21. >> Chapter 3.
42023
. (a) The Prepaid Mobile Telephony Services Surcharge Fund is
hereby created in the State Treasury. The Prepaid MTS 911 Account and
the Prepaid MTS PUC Account are hereby created in the fund. The
Prepaid Mobile Telephony Services Surcharge Fund shall consist of all
surcharges, interest, penalties, and other amounts collected and
paid to the board pursuant to this part, less payments of refunds and
reimbursements to the board for expenses incurred in the
administration and collection of the prepaid MTS surcharge.
(b) All moneys in the Prepaid Mobile Telephony Services Surcharge
Fund attributable to the prepaid MTS surcharge shall be deposited as
follows:
(1) That portion of the prepaid MTS surcharge that is for the
emergency telephone users surcharge shall be deposited into the
Prepaid MTS 911 Account. All moneys deposited into the Prepaid MTS
911 Account shall be transferred to the State Emergency Telephone
Number Account in the General Fund and appropriated pursuant to
Article 2 (commencing with Section 41135) of Chapter 7 of Part 20.
(2) That portion of the prepaid MTS surcharge that is for the
Public Utilities Commission surcharges shall be deposited into the
Prepaid MTS PUC Account. All moneys deposited in the Prepaid MTS PUC
Account shall be allocated and transferred to the respective
universal service funds created pursuant to Chapter 1.5 (commencing
with Section 270) of Part 1 of Division 1 of the Public Utilities
Code and to the Public Utilities Commission Utilities Reimbursement
Account described in Chapter 2.5 (commencing with Section 401) of,
Part 1 of Division 1 of the Public Utilities Code. The Public
Utilities Commission shall allocate the moneys deposited into the
Prepaid MTS PUC Account to the respective universal service funds and
to the Public Utilities Commission Utilities Reimbursement Account
and shall report to the Controller at the beginning of each calendar
month for the months preceding, or other period as determined
necessary by the Public Utilities Commission, on its allocation of
those funds.