38.5.804    EXPENSE AND REVENUE ADJUSTMENT WORK PAPERS

(1) The application for automatic adjustment for Montana state and local taxes and fees, excluding income taxation, provided for under 69-3-308, MCA shall include:

(a) the projected changes in taxes from the prior year;

(b) the true-up of the prior year's actual revenue attributable to taxes versus actual taxes; and

(c) the extinguishment of deferred balances.

(2) Revenues attributable to the component of existing rates attributable to Montana state and local taxes and fees shall be calculated, including the revenues earned and projected to be earned by:

(a) rates authorized by the Montana Public Service Commission;

(b) rates authorized by the Federal Energy Regulatory Commission (FERC);

(c) rates authorized by other state utility commissions, to the extent that Montana state and local taxes and fees are allocated to those jurisdictions; and

(d) charges made by the utility, its affiliates, or its parent for services which are not regulated but on which the utility is assessed Montana state and local taxes and fees, including but not limited to non-regulated gas gathering and production activities.

History: 69-3-103, 69-3-310, MCA; IMP, 69-3-201, 69-3-202, 69-3-308, MCA; NEW, 2017 MAR p. 790, Eff. 6/10/17.