Administrative Rules of Montana
Department 38 - PUBLIC SERVICE REGULATION
Chapter 38.5 - UTILITY DIVISION
Subchapter 38.5.8 - Minimum Filing Requirements for Rate Adjustments for Taxes and Fees
Rule 38.5.804 - EXPENSE AND REVENUE ADJUSTMENT WORK PAPERS
Universal Citation: MT Admin Rules 38.5.804
Current through Register Vol. 18, September 20, 2024
(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.
AUTH: 69-3-103, 69-3-310, MCA; IMP: 69-3-201, 69-3-202, 69-3-308, MCA
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