(1) For Montana state and local taxes and fees, excluding income taxation, allocated to rates collected under FERC tariffs:

(a) the utility shall disclose and explain the present allocation methodology of the expense to retail and wholesale customers;

(b) the utility will identify in a table a list of all property which is subject to a jurisdictional allocation between retail and wholesale customers by:

(i) FERC account;

(ii) value in rate base, on an original cost less depreciation basis; and

(iii) the total amount of tax expense for each FERC account listed.

(c) if the taxing jurisdiction does not disclose or specifically identify the amount of tax expense allocated or assessed to property by type, the utility will disclose as such and will use an appropriate allocator consistent with prior commission orders or with its own internal practice;

(d) the utility will indicate the last time it has filed at FERC a general rate case or a case specific to a service offered under its open access transmission tariff, and describe how tax expense was incorporated into its rate proposal and, if specified, the FERC's final determination of rates;

(e) the utility will present information for allocation methodologies, regardless of which is proposed or adopted for current use. These shall include at a minimum:

(i) the revenue produced under FERC rates which is attributable to Montana state and local tax and fee expense, calculated on the basis of the percentage of the last-approved revenue requirement which was attributable to this expense; and

(ii) a calculation of the usage of the assets subject to state and local taxes and fees by retail customers and by wholesale customers, with an allocation of the associated tax expense to the wholesale and retail customers of the utility on a basis consistent with that usage employing a twelve-coincident-peak methodology.

(f) the commission may request an additional study to allocate this expense on another basis; and

(g) a utility that does not collect any revenues under FERC tariffs will file a statement certifying accordingly.