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 38.5.2904 - EFFECT ON RATES
Universal Citation: MT Admin Rules 38.5.2904
Current through Register Vol. 18, September 20, 2024
(1) Contributions in aid of construction are not included in income for ratemaking purposes. Ratepayers are not responsible for any effects associated with the inclusion of contribution in aid of construction in taxable income.
Sec. 69-3-103, MCA; IMP, Sec. 69-3-102, MCA;
Disclaimer: These regulations may not be the most recent version. Montana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
