S.D. Admin. R. 20:10:28:124
Current through Register Vol. 50, page 159, June 17, 2024
Account 7200, operating expenses, includes the taxes arising from the operations of the company. Operating taxes include operating investment tax credits, operating federal income taxes, operating state and local income taxes, operating other taxes, and the provision for deferred operating income taxes.
S.D. Admin. R. 20:10:28:124
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Operating taxes, 47 C.F.R. § 32.7200 (1991); Operating taxes - account 7200, 47 C.F.R. § 36.411(a) (1991).