S.D. Admin. R. 20:10:13:93

Current through Register Vol. 51, page 67, December 16, 2024

Section 20:10:13:93 - Schedule K-5 - Working papers for claimed allowances for state income taxes

In support of the claimed allowances for income taxes paid state governments, the utility shall submit schedule K-5 showing the income tax paid each state in the current or previous year covered by the test period, including the effect of liberalized depreciation on the taxes paid.

S.D. Admin. R. 20:10:13:93

2 SDR 90, effective 7/7/1976; 12 SDR 151, 12 SDR 155, effective 7/1/1986.

General Authority: SDCL 49-34A-4.

Law Implemented: SDCL 49-34A-10, 49-34A-12, 49-34A-41.