38.5.2904    EFFECT ON RATES

(1) Contributions in aid of construction are not included in income for ratemaking purposes. Ratepayers are not responsible for any effects associated with the inclusion of contribution in aid of construction in taxable income.

History: Sec. 69-3-103, MCA; IMP, Sec. 69-3-102, MCA; NEW, 1988 MAR p. 731, Eff. 4/15/88.