[Propriety of Paying State 9-1-1 Emergency Tax]
B-247501
May 04, 1992
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Highlights
The Department of Agriculture (USDA) requested an advance decision regarding the propriety of a federal agency paying a state for emergency telephone service charges. GAO held that the: (1) service charges were actually taxes; and (2) federal government was constitutionally immune from paying taxes. Accordingly, USDA should not pay the charges.