Code of Massachusetts Regulations
560 CMR - STATE 911 DEPARTMENT
Title 560 CMR 3.00 - Establishing an Equitable and Reasonable Method for the Remittance and Collection of a Surcharge on Prepaid Wireless Telephone Service
Section 3.06 - Reports and Recordkeeping
Each prepaid wireless telephone service provider shall submit to the department and the department of telecommunications and cable on a form prescribed by the department information on its business entity, including name, business address, and the telephone number, fax number, and e-mail address of a contact person for such prepaid wireless telephone service provider and for any preparer of any report on behalf of such prepaid wireless telephone service provider. Each prepaid wireless telephone service provider shall update this information annually.
Each prepaid wireless telephone service provider shall report to the department on a monthly basis on a form prescribed by the department the total surcharge revenues calculated, collected, and remitted from its subscribers, end users, or customers consistent with the provisions of 560 CMR 3.05 during the preceding month; the calculation used to arrive at the amount of the surcharge remittance; the total uncollected surcharge revenues from its subscribers, end users, or customers during the preceding month, if applicable; the calculation used to arrive at the uncollectible surcharge amount, if applicable; and the total amount billed for administration costs to cover the expenses of calculating and remitting the surcharge during the preceding month, if any.
Each prepaid wireless telephone service provider shall provide to the department such additional information as may be reasonably requested by the department.
Each prepaid wireless telephone service provider shall maintain, and shall make available to the department for inspection, its books and records in a manner that will permit the department to determine whether the prepaid wireless telephone service provider has complied with or is complying with the provisions of 560 CMR 3.00.