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| Rule: 38.5.172 | Prev Up Next | |
| Rule Title: WORKING PAPERS FOR CLAIMED ALLOWANCES FOR STATE OR PROVINCIAL INCOME TAXES | ||
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| Department: | PUBLIC SERVICE REGULATION, DEPARTMENT OF | |
| Chapter: | UTILITY DIVISION | |
| Subchapter: | Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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38.5.172 WORKING PAPERS FOR CLAIMED ALLOWANCES FOR STATE OR PROVINCIAL INCOME TAXES (1) In support of the claimed allowances for income taxes accrued for state governments or Canadian provinces, the utility shall submit work papers showing the income tax accrued for each state or province in the current or previous year covered by the test period, including the effect of liberalized depreciation on such taxes accrued. History: Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA; NEW, Eff. 7/5/77. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 7/5/1977 | Current | History: Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA; NEW, Eff. 7/5/77. |
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