S.D. Admin. R. 20:10:28:11

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

Section 20:10:28:11 - Treatment of rental plant

The treatment of rental plant is outlined in §§ 20:10:28:07 to 20:10:28:09, inclusive. If the amount of plant is material, the cost may be determined by using the general procedures for the assignment of the various kinds of property to categories.

S.D. Admin. R. 20:10:28:11

19 SDR 111, effective 1/31/1993.

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(b) (1991).