47 CFR §9.24

1. (a)A State or taxing jurisdiction may petition the Commission for a determination that an obligation or expenditure of 911 fees or charges for a purpose or function other than the purposes or functions designated as acceptable in § 9.23 should be treated as an acceptable purpose or function. Such a petition must meet the requirements applicable to a petition for declaratory ruling under § 1.2 of this chapter.
2. (b)The Commission shall grant the petition if the State or taxing jurisdiction provides sufficient documentation to demonstrate that the purpose or function:
   1. (1)Supports public safety answering point functions or operations; or
   2. (2)Has a direct impact on the ability of a public safety answering point to:
      1. (i)Receive or respond to 911 calls; or
      2. (ii)Dispatch emergency responders.