Statutes, codes, and regulations
South Dakota Administrative Rules
Title 20 - PUBLIC SAFETYArticle 20:10 - PUBLIC UTILITIES COMMISSION
Chapter 20:10:28 - Telecommunications separations procedures
Section 20:10:28:131 - Net current deferred operating income taxes, account 4100 - Net noncurrent deferred operating income taxes, account 4340 - Apportionment

S.D. Admin. R. 20:10:28:131

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Current through Register Vol. 50, page 159, June 17, 2024
Section 20:10:28:131 - Net current deferred operating income taxes, account 4100 - Net noncurrent deferred operating income taxes, account 4340 - Apportionment

Amounts recorded in account 4100, net current deferred operating income taxes, and account 4340, net noncurrent deferred operating income taxes, are maintained by plant account and are apportioned among the operations based on the separation of the related plant accounts.

S.D. Admin. R. 20:10:28:131

19 SDR 111, effective 1/31/1993.

General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.

Law Implemented: SDCL 49-31-18.

Net current deferred operating income taxes, 47 C.F.R. § 32.4100 (1991). Net noncurrent deferred operating income taxes, 47 C.F.R. § 32.4340 (1991). Net deferred operating income taxes - account 4100, and net noncurrent deferred operating income taxes - account 4340, 47 C.F.R. § 36.506(a) (1991).