4 U.S.C. § 121 : US Code - Section 121: Correction of erroneous data for place of primary use

Search 4 U.S.C. § 121 : US Code - Section 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 - 
(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.