S.D. Admin. R. 20:10:28:88
Current through Register Vol. 50, page 159, June 17, 2024
Sections 20:10:28:89 to 20:10:28:126, inclusive, set forth procedures for the apportionment among the operations of operating expenses and operating taxes. As covered in §§ 20:10:28:07 and 20:10:28:08, the treatment of expenses relating to plant furnished to and obtained from others under rental arrangements is consistent with the treatment of the plant.
S.D. Admin. R. 20:10:28:88
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Operating expenses and taxes, general, 47 C.F.R. § 36.302(a)(b) (1991).