Rule 38.5.173 - STATEMENT K - OTHER TAXES(1) For the test period, other taxes shall be classified under appropriate headings of federal, state and local, with appropriate subclassifications showing kind of taxes. The statement shall show separately, by columns, the following: (a) Tax expense per books for the test period;(b) Claimed adjustments, if any, to amounts booked;(c) Total adjusted taxes claimed.Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA;