ARM 37.36.202. EXEMPTIONS

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