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Federal Liability for Indiana County 9-1-1 Fee

B-248363 Published: Apr 17, 1992. Publicly Released: Apr 17, 1992.
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Highlights

GAO commented on whether the federal government was responsible for the payment of a 9-1-1 emergency telephone system fee assessed against it by the state of Indiana. GAO held that the federal government was constitutionally immune for payment of the fee.

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Justice and Law Enforcement
Constitutional lawstate relationsFeesGovernment liability (legal)Municipal taxesPaymentsTax exempt statusTaxesTelephone servicesGovernment accountability and performance