Section 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes(a) These accounts must include the amounts of ad valorem, gross revenue or gross receipts taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and all other taxes assessed by Federal, state, county, municipal, or other local governmental authorities, except income taxes.(b) These accounts shall be charged in each accounting period with the amounts of taxes which are applicable to each account, with concurrent credits to account 236, Taxes accrued (§ 367.2360 ), or account 165, Prepayments (§ 367.1650 ), as appropriate. When it is not possible to determine the exact amounts of taxes, the amounts shall be estimated and adjustments made in current accruals as the actual tax levies become known.(c) Special assessments for street and similar improvements must be included in the appropriate service company property account.(d) Taxes specifically applicable to construction must be included in the cost of construction.(e) Gasoline and other sales taxes must be charged as far as practicable to the same account as the materials on which the tax is levied.(f) Social security and other forms of so-called payroll taxes must be distributed to utility and non-utility functions on a basis related to payroll. Amounts applicable to construction must be charged to the appropriate plant account.(g) Interest on tax refunds or deficiencies must not be included in these accounts but in accounts 419, Interest and dividend income (§ 367.4190 ), or 431, Other interest expense (§ 367.4310 ), as appropriate.