PUBLIC Law Chapter 673

the Superior Court in the same manner and under the same conditions

as in the case of assessments made under chapter 7.__The decision

of the assessor upon such written request for refund becomes final

as to law and fact in the same manner and under the same conditions

as in the case of assessments made under chapter 7.

§2556.__Sourcing rules for mobile telecommunications services

1.__Sourcing rule; identifying place of primary use.__Mobile
telecommunications services provided to a customer whose place of
primary use is located in this State, the charges for which are
billed by or for the customer's home service provider, are deemed
to be provided at the customer's place of primary use.__A home
service provider is responsible for obtaining and maintaining a
record of a customer's place of primary use.__Subject to
subsection 2 and if the home service provider's reliance on the
information provided by its customer is in good faith, the home
service provider:

A.__May rely on the applicable residential or business
street address supplied by the home service provider's
customer; and

B.__May not be held liable for any additional taxes under
this chapter based on a different determination of the place
of primary use.

2.__Correction of place of primary use; determination by
assessor.__If the assessor determines that the address used by a
home service provider as a customer's place of primary use does
not meet the definition provided by section 2551, subsection 8,
the assessor shall notify the customer in writing of that
determination and provide the customer an opportunity to
demonstrate that that address is the customer's place of primary
use.__If the customer fails to demonstrate to the assessor's
satisfaction within 30 days from the time it receives notice from
the assessor, or within another time period as the assessor may
allow, that the address in question is the customer's place of
primary use, the assessor shall provide the home service provider
with the proper address to be used as the customer's place of
primary use. The home service provider shall begin using the
address provided by the assessor as the customer's place of
primary use within 30 days from the date it receives notice of
the assessor's determination.

3.__Hold harmless provision; use of electronic database or
enhanced zip code.__A home service provider is entitled to the
hold harmless protections provided by the federal Mobile

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