Arkansas Code
Subchapter 4 - Arkansas Lifeline Individual Verification Effort Corporation Act
§ 23-16-405. Assessment on eligible telecommunications carriers

(a)
(1) The Board of Directors of the Arkansas Lifeline Individual Verification Effort Corporation shall levy assessments on all eligible telecommunications carriers participating in the verification program not to exceed ten cents (10¢) per subject access line per month in order to fund the services provided by the Arkansas Lifeline Individual Verification Effort Corporation.
(2) Participation in the verification program shall be available only for eligible telecommunications carriers having a customer access base of fifteen thousand (15,000) or fewer.

(b) The board may adjust the assessment in January of each year, but at no time shall the assessment exceed ten cents (10¢) per subject access line per month.
(c) The assessment shall not be levied on more than one hundred (100) access lines at any single customer location.
(d)
(1) The assessment may be collected by an eligible telecommunications carrier from its customers and transmitted monthly to the board, and the board shall deposit the assessment into a financial institution authorized to accept public funds.
(2) The assessment shall appear on the bills of customers as a combined total with the assessment by the Arkansas Deaf and Hearing Impaired Telecommunications Services Corporation under § 25-29-103. The item on the bill shall identify both assessments by name.

(e) The assessments levied by the corporation shall not be considered a tax and shall not be affected by any laws of this state governing taxation, nor shall the assessments be subject to any state or local tax or franchise fee.