# Communications Excise Tax; Prepaid Telephone Cards
> **IRS** · Final regulations · Published 2000-01-07 · Effective 2000-01-07 · 65 FR 1056
## Document
- **Document number:** 00-56
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 1056
- **CFR reference:** 26 CFR 49
- **Publication date:** 2000-01-07
- **Effective date:** 2000-01-07
- **Treasury docket:** TD 8855
## Abstract

This document contains final regulations relating to the application of the communications excise tax to prepaid telephone cards (PTCs). The regulations implement certain changes made by the Taxpayer Relief Act of 1997. They affect certain telecommunications carriers, resellers, and purchasers of PTCs.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/01/07/00-56/communications-excise-tax-prepaid-telephone-cards)
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