---
kind: "section"
citation: "4 U.S.C. § 121"
title: "4"
title_heading: "Flag and Seal, Seat of Government, and the States"
number: "121"
heading: "Correction of erroneous data for place of primary use"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/4/121"
units:
  - "Chapter 4 — The States"
---

# §121. Correction of erroneous data for place of primary use

- (a) **1 In General.—** A [taxing jurisdiction](/usc/4/124.md?p=12), or a [State](/usc/4/110.md?p=d) on behalf of any [taxing jurisdiction](/usc/4/124.md?p=12) or [taxing jurisdictions](/usc/4/124.md?p=12) within such [State](/usc/4/110.md?p=d), may—
  - (1) determine that the address used for purposes of determining the [taxing jurisdictions](/usc/4/124.md?p=12) to which taxes, charges, or fees for [mobile telecommunications services](/usc/4/124.md?p=7) are remitted does not meet the definition of [place of primary use](/usc/4/124.md?p=8) in [section 124(8)](/usc/4/124.md?p=8) and give binding notice to the [home service provider](/usc/4/124.md?p=5) to change the [place of primary use](/usc/4/124.md?p=8) on a prospective basis from the date of notice of determination if—
    - (A) if the [taxing jurisdiction](/usc/4/124.md?p=12) making such determination is not a [State](/usc/4/110.md?p=d), such [taxing jurisdiction](/usc/4/124.md?p=12) obtains the consent of all affected [taxing jurisdictions](/usc/4/124.md?p=12) within the [State](/usc/4/110.md?p=d) before giving such notice of determination; and
    - (B) before the [taxing jurisdiction](/usc/4/124.md?p=12) gives such notice of determination, the [customer](/usc/4/124.md?p=2-A) is given an opportunity to demonstrate in accordance with applicable [State](/usc/4/110.md?p=d) or local tax, charge, or fee administrative procedures that the address is the [customer](/usc/4/124.md?p=2-A)’s [place of primary use](/usc/4/124.md?p=8);
  - (2) determine that the assignment of a [taxing jurisdiction](/usc/4/124.md?p=12) by a [home service provider](/usc/4/124.md?p=5) under [section 120](/usc/4/120.md) does not reflect the correct [taxing jurisdiction](/usc/4/124.md?p=12) and give binding notice to the [home service provider](/usc/4/124.md?p=5) to change the assignment on a prospective basis from the date of notice of determination if—
    - (A) if the [taxing jurisdiction](/usc/4/124.md?p=12) making such determination is not a [State](/usc/4/110.md?p=d), such [taxing jurisdiction](/usc/4/124.md?p=12) obtains the consent of all affected [taxing jurisdictions](/usc/4/124.md?p=12) within the [State](/usc/4/110.md?p=d) before giving such notice of determination; and
    - (B) the [home service provider](/usc/4/124.md?p=5) is given an opportunity to demonstrate in accordance with applicable [State](/usc/4/110.md?p=d) or local tax, charge, or fee administrative procedures that the assignment reflects the correct [taxing jurisdiction](/usc/4/124.md?p=12).

## Footnotes

[^1]: So in original. No subsec. (b) was enacted.

## Source credit

(Added Pub. L. 106–252, § 2(a), July 28, 2000, 114 Stat. 629.)

## Notes

### Statutory Notes and Related Subsidiaries

### 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.