Sections 20:10:28:11 to 20:10:28:72, inclusive, contain the procedures used in the assignment of telecommunications property to categories and the apportionment of the costs assigned to each category among the operations.
S.D. Admin. R. 20:10:28:10
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Telecommunications property, general, 47 C.F.R. § 36.102(a) (1991).