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§ 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.



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