1. (1) The following are exempt from the assessment provided in ARM 37.36.201:

   1. (a) federal agencies and tax-exempt instrumentalities of the federal government;
   2. (b) Indian tribes, with regard to end user connections on the tribe's reservation only;
   3. (c) enrolled members of Indian tribes, with regard to end user connections on a reservation only;
   4. (d) official station testing lines owned by a provider; and
   5. (e) coin operated telephones owned by a provider.
2. (2) All other subscribers of a local exchange company must pay the assessment provided in ARM 37.36.201.

Authorizing statute(s): 53-19-307, MCA

Implementing statute(s): 53-19-305, 53-19-311, MCA

History: NEW, 1997 MAR p. 505, Eff. 3/11/97; TRANS, from SRS, 1998 MAR p. 2064; AMD, 2009 MAR p. 1672, Eff. 9/25/09.