Rule 38.5.2814 - STATEMENT G - INCOME TAXES(1) Statement G shall include a reconciliation between booked taxes and actual taxes paid. All adjustments shall be completely described and the amounts thereof shown separately. Amounts of deferred taxes debited and credited shall be shown separately. There also should be shown the amounts and basis of assignments of taxes attributed to not regulated operations. Any abnormalities such as nonrecurring gains, losses and deductions affecting the income tax for the test period shall be explained and the tax effect set forth.Mont. Admin. r. 38.5.2814
NEW, 1986 MAR pp. 806-807, Eff. 5/16/86.Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA;