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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 09:52:37 -04:00

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LegalText 4 U.S.C. § 121 Correction of erroneous data for place of primary use us united_states_code code_section 4 FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES 4 THE STATES 121 4 U.S.C. § 121 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc04@119-100.zip /us/usc/t4/s121 data/legal/raw/us/code/title-04/usc04.xml 4527ddb91403e43dc4166f79f4f0abadf6825f3a0422f76d055edb1e6e872f65 75a0350a67c3db0861c4992fe97e10959f62966b05c0b41db2f9850beb5ed882 f5a01606f694df15e855d499a4e5d4559606d360c87bbf56958b5a7e53516f59 2026-07-04 official
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4 U.S.C. § 121 - Correction of erroneous data for place of primary use

Text

(a) 11 So in original. No subsec. (b) was enacted. In General.— A taxing jurisdiction, or a State on behalf of any taxing jurisdiction or taxing jurisdictions within such State, may—

(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 customers 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. 106252, § 2(a), July 28, 2000, 114 Stat. 629.)

Notes

Statutory Notes and Related Subsidiaries

Effective Date; Application of AmendmentSection 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. 106252, set out as a note under section 116 of this title.