Rule 38.5.172 - WORKING PAPERS FOR CLAIMED ALLOWANCES FOR STATE OR PROVINCIAL INCOME TAXES(1) In support of the claimed allowances for income taxes accrued for state governments or Canadian provinces, the utility shall submit work papers showing the income tax accrued for each state or province in the current or previous year covered by the test period, including the effect of liberalized depreciation on such taxes accrued.Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA;