§ 1-313. Determination and collection of prepaid wireless E 9-1-1 fees
West's Annotated Code of MarylandPublic SafetyEffective: July 1, 2013
Effective: July 1, 2013
MD Code, Public Safety, § 1-313
§ 1-313. Determination and collection of prepaid wireless E 9-1-1 fees
(c)(1)(i) The prepaid wireless E 9-1-1 fee shall be collected by the seller from the consumer for each retail transaction in the State.
(d) The amount of the prepaid wireless E 9-1-1 fee shall be disclosed to the consumer at the time of the retail transaction.
(e)(1) Except as provided in paragraph (2) of this subsection, the prepaid wireless E 9-1-1 fee is the liability of the consumer and not of the seller or of any provider.
(f)(1) Before December 28, 2013, a seller may deduct and retain 50% of prepaid wireless E 9-1-1 fees collected from consumers for direct start-up costs.
(g) A seller shall report and remit to the Comptroller all prepaid wireless E 9-1-1 fees collected by the seller in the manner provided for the remitting of the sales and use tax under Titles 11 and 13 of the Tax--General Article.
(h) The Comptroller shall deposit all reported and remitted prepaid wireless E 9-1-1 fees into the 9-1-1 Trust Fund within 30 days of receipt.
(i) A seller may demonstrate that a sale is not a retail transaction in a manner established by the Comptroller that is substantially similar to the procedures for demonstrating a resale for exemption from the sales and use tax under Titles 11 and 13 of the Tax--General Article.
(j) For the purpose of this section, the audit and appeal procedures established for the sales and use tax under Titles 11 and 13 of the Tax--General Article apply.
(k) A seller that is not a provider of prepaid wireless telecommunications service is not liable for damages in connection with:
(l) Providers and sellers of prepaid wireless telecommunications service have the same immunity from liability for transmission failures as that approved by the Public Service Commission for local exchange telephone companies that are subject to regulation by the Commission under the Public Utilities Article.
(m) A tax, a fee, a surcharge, or any other charge may not be imposed by the State, any political subdivision of the State, or any intergovernmental agency, for E 9-1-1 funding purposes, on any provider, seller, or consumer with respect to the sale, purchase, use, or provision of prepaid wireless telecommunications service.
Credits
Added by Acts 2013, c. 313, § 1, eff. Oct. 1, 2013.
MD Code, Public Safety, § 1-313, MD PUBLIC SAFETY § 1-313
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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