Administrative Rules of Montana
Department 38 - PUBLIC SERVICE REGULATION
Chapter 38.5 - UTILITY DIVISION
Subchapter 38.5.28 - Minimum Rate Case Filing Requirements for Telephone Utilities
Rule 38.5.2814 - STATEMENT G - INCOME TAXES
Universal Citation: MT Admin Rules 38.5.2814
Current through Register Vol. 18, September 20, 2024
(1) Statement G shall include a reconciliation between booked taxes and actual taxes paid. All adjustments shall be completely described and the amounts thereof shown separately. Amounts of deferred taxes debited and credited shall be shown separately. There also should be shown the amounts and basis of assignments of taxes attributed to not regulated operations. Any abnormalities such as nonrecurring gains, losses and deductions affecting the income tax for the test period shall be explained and the tax effect set forth.
Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA;
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