### Question
How does the law define prepaid telephone card?


### Answer
Under *26 U.S.C. § 4251*, **prepaid telephone card** is defined as:

> any card or any other similar arrangement which permits its holder to obtain communications services and pay for such services in advance

#### Citation:
  - *26 U.S.C. § 4251*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 33-FACILITIES AND SERVICES > Subchapter B-Communications**

