Nevada Administrative Code
Chapter 704 - Regulation of Public Utilities Generally
ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES
Adjustment of Rates in Conformity With Federal Tax Reform
Section 704.6508 - "Contributions" defined
Universal Citation: NV Admin Code 704.6508
Current through December 31, 2024
"Contributions" means cash or noncash property of which the utility has a beneficial use pursuant to section 118 of the Internal Revenue Code, 26 U.S.C. § 118, as amended. The term includes contributions in aid of construction and customer advances.
Added to NAC by Pub. Service Comm'n, eff. 8-31-89; A by Pub. Utilities Comm'n by R152-10, 11-1-2012
NRS 703.025, 704.210
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