§ 121. — Correction of erroneous data for place of primary use.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 4USC121]
TITLE 4--FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 4--THE STATES
Sec. 121. Correction of erroneous data for place of primary use
(a) \1\ In General.--A taxing jurisdiction, or a State on behalf of
any taxing jurisdiction or taxing jurisdictions within such State, may--
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\1\ So in original. No subsec. (b) was enacted.
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(1) determine that the address used for purposes of determining
the taxing jurisdictions to which taxes, charges, or fees for mobile
telecommunications services are remitted does not meet the
definition of place of primary use in section 124(8) and give
binding notice to the home service provider to change the place of
primary use on a prospective basis from the date of notice of
determination if--
(A) if the taxing jurisdiction making such determination is
not a State, such taxing jurisdiction obtains the consent of all
affected taxing jurisdictions within the State before giving
such notice of determination; and
(B) before the taxing jurisdiction gives such notice of
determination, the customer is given an opportunity to
demonstrate in accordance with applicable State or local tax,
charge, or fee administrative procedures that the address is the
customer's place of primary use;
(2) determine that the assignment of a taxing jurisdiction by a
home service provider under section 120 does not reflect the correct
taxing jurisdiction and give binding notice to the home service
provider to change the assignment on a prospective basis from the
date of notice of determination if--
(A) if the taxing jurisdiction making such determination is
not a State, such taxing jurisdiction obtains the consent of all
affected taxing jurisdictions within the State before giving
such notice of determination; and
(B) the home service provider is given an opportunity to
demonstrate in accordance with applicable State or local tax,
charge, or fee administrative procedures that the assignment
reflects the correct taxing jurisdiction.
(Added Pub. L. 106-252, Sec. 2(a), July 28, 2000, 114 Stat. 629.)
Effective Date; Application of Amendment
Section effective July 28, 2000, and applicable only to customer
bills issued after the first day of the first month beginning more than
2 years after July 28, 2000, see section 3 of Pub. L. 106-252, set out
as a note under section 116 of this title.
Section Referred to in Other Sections
This section is referred to in sections 116, 117, 118, 120, 122,
123, 124, 125, 126 of this title.