Ala. Admin. Code r. 585-X-3-.24
A person who purchases a voice communication service, including Lifeline or other similar service, and is able to receive it or use it periodically over time; provided, however, that for purposes of the imposition and collection of the statewide 9-1-1 charge. The term subscriber shall not include the State of Alabama, counties, incorporated municipalities, county and city school boards, independent school boards, and all educational institutions and agencies of the State of Alabama, the counties within the state, or any incorporated municipalities of the State of Alabama. An authority or other public corporation shall be deemed part of a county or municipality for purposes of this definition if it is designated as such under law or if a majority of its governing board is required by law to be selected by such authorizing county or municipality. The definition of "independent school boards" is the same as adopted by the Alabama Department of Revenue in Administrative Code Section 810-6-3-47.02.
Ala. Admin. Code r. 585-X-3-.24
Author: James T. Sasser
Statutory Authority:Code of Ala. 1975, § 11-98-4.1, as amended.