| HOME | SEARCH | ABOUT US | CONTACT US | HELP | ||
 |
 |
|
|
| Rule: 38.5.2902 | Prev Up Next | |
| Rule Title: DEFINITION | ||
|
|
Add to Favorites |
| Department: | PUBLIC SERVICE REGULATION, DEPARTMENT OF | |
| Chapter: | UTILITY DIVISION | |
| Subchapter: | Guidelines for Calculating the Amount of Contribution in Aid of Construction to be Collected From a Utility Customer | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
| Printer Friendly Version |
|
38.5.2902 DEFINITION (1) The term contribution in aid of construction refers to all money or other property received by a public utility that it must include in its taxable income as a result of the repeal of IRC Sec. 118 (b) . It includes money or other property received by a regulated public utility to pay for the cost of additional plant or to pay the cost of modifying existing plant. History: Sec. 69-3-103, MCA; IMP, Sec. 69-3-102, MCA; NEW, 1988 MAR p. 731, Eff. 4/15/88. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 4/15/1988 | Current | History: Sec. 69-3-103, MCA; IMP, Sec. 69-3-102, MCA; NEW, 1988 MAR p. 731, Eff. 4/15/88. |
A directory of state agencies is available online at http://www.mt.gov/govt/agencylisting.asp.
For questions about the organization of the ARM or this web site, contact [email protected].
