Each telecommunications service provider, wireless telecommunications service provider, or Interconnected Voice over Internet Protocol service provider is liable to collect and remit the 911 emergency surcharges imposed by § 34-45-4 . The service user is liable for paying the 911 emergency surcharge imposed by § 34-45-4 . The service provider is not liable for any 911 emergency surcharge if the service provider is unable to collect the surcharge from the service user.
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