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                                Before the
                     Federal Communications Commission
                          Washington, D.C. 20554

                                     )
In the Matter of                     )
                                     )
Western PCS I Corporation            )       File No. WTB/POL 96-3
Petition for Preemption of the       )
Oregon Department of Revenue         )
Notice of Proposed Assessment        )
                                     )
and                                  )
                                     )
Request for Declaratory Ruling       )
                                     )
                                     )
                                     )


                                   ORDER

   Adopted:  September 13, 1996;                    Released:  September 13, 1996


By the Chief, Commercial Wireless Division, Wireless Telecommunications Bureau:

     1.  On July 8, 1996, Western PCS Corporation ("Western PCS") petitioned the
Commission to preempt the enforcement of the Oregon Department of Revenue's ("Oregon's")
Notice of Proposed Tax Assessment of a tax on Western PCS's Block B Personal
Communications Service ("PCS") license for the Portland Major Trading Area.  The
Commission released a Public Notice on July 30, 1996, seeking public comment on the
petition and request for declaratory ruling filed by Western PCS.  Comments were due no
later than August 30, 1996, and reply comments were due no later than September 16, 1996.

     2.  On September 3, 1996, Oregon filed a response to the petition.  In the response,
Oregon denied that the Commission had jurisdiction and also noted opposition to the petition. 
In addition, Oregon moved the Commission to accept late filing of additional reply comments,
until September 30, 1996.  Oregon contends that the extension of time to September 30 is
necessary because the Assistant Attorney General representing Oregon in this matter was out
of the state until August 11, 1996 attending two conferences and on vacation, and has
attempted to meet with representatives of the Department of Revenue to prepare comments,
however other commitments and a fractured wrist prevented a thorough discussion of the
jurisdictional and substantive issues.  Oregon further contends that the petition filed by
Western PCS raises issues of the most fundamental and sensitive character affecting state
sovereignty and that these matters involve considerable research and reflection to present
applicable concepts and doctrines.  No opposition was filed to the request for an extension of
time.

     3.  We concur with Oregon that the issues raised in the petition and the motion for
declaratory relief are of a fundamental character affecting state sovereignty and taxation.  We
agree that these matters may involve considerable research and therefore, in order to allow
Oregon to respond adequately to the issues raised by Western PCS, a brief extension of time
is in the public interest.  Accordingly, it is ORDERED that, pursuant to Section 1.46 of the
Commission's rules, 47 C.F.R.  1.46, that the deadline for filing reply comments in this
proceeding IS EXTENDED for the Oregon Department of Revenue to September 30, 1996.

                           FEDERAL COMMUNICATIONS COMMISSION


                           David Furth
                           Chief, Commercial Wireless Division
                           Wireless Telecommunications Bureau