Administrative Rules of Montana
Department 38 - PUBLIC SERVICE REGULATION
Chapter 38.5 - UTILITY DIVISION
Subchapter 38.5.29 - Guidelines for Calculating the Amount of Contribution in Aid of Construction to be Collected From a Utility Customer
Rule 38.5.2902 - DEFINITION
Universal Citation: MT Admin Rules 38.5.2902
Current through Register Vol. 18, September 20, 2024
(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.
Sec. 69-3-103, MCA; IMP, Sec. 69-3-102, MCA;
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