[Request for Advance Decision Concerning Federal Agencies' Payment of Fee for 911 Emergency Number]
B-215735: Sep 26, 1986
- Full Report:
The Social Security Administration (SSA) requested a decision regarding whether it was liable to the State of Maryland and Maryland counties for an emergency telephone service fee imposed by state law. GAO held that the fee constituted a state tax from which SSA was constitutionally immune. Accordingly, SSA should deduct the fee from its telephone bills.