MAC protocol layer exists in UE & eNodeb, It is part of LTE air interface control and user planes.
The main services and functions of the MAC sublayer include:
- Mapping between logical channels and transport channels;
 - Multiplexing/demultiplexing of MAC SDUs belonging to one or different logical channels into/from transport blocks (TB) delivered to/from the physical layer on transport channels;
 - scheduling information reporting;
 - Error correction through HARQ;
 - Priority handling between logical channels of one UE;
 - Priority handling between UEs by means of dynamic scheduling;
 - Transport format selection;
 - Padding.
 
Protocol specification
3GPP TS 36.321 - Evolved Universal Terrestrial Radio Access (E-UTRA); Medium Access Control (MAC) protocol specification