S.D. Admin. R. 20:10:29:39

Current through Register Vol. 50, page 159, June 17, 2024

Section 20:10:29:39 - Apportionment of operating taxes in account 7200

Federal, state, and local income taxes in account 7200 are apportioned among the interexchange category, the billing and collection category, the special access category, and all switched access elements based on the approximate net taxable income on which the tax is levied, positive or negative, applicable to each element and category.

State and local gross receipts or gross earnings taxes are apportioned based on revenues.

All other operating taxes are apportioned among the interexchange category, the billing and collection category, the special access category, and all switched access elements in the same manner as the investment apportioned to each element and category pursuant to § 20:10:29:30, other investment.

S.D. Admin. R. 20:10:29:39

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.

Operating taxes, 47 C.F.R. § 32.7200 (1991); Operating taxes, 47 C.F.R. § 69.402(a)(b) (1991).