HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
Rule: 38.5.170 Prev     Up     Next    
Rule Title: WORKING PAPERS FOR FEDERAL INCOME TAXES
Add to My Favorites
Add to Favorites
Department: PUBLIC SERVICE REGULATION, DEPARTMENT OF
Chapter: UTILITY DIVISION
Subchapter: Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

Printer Friendly Version

38.5.170    WORKING PAPERS FOR FEDERAL INCOME TAXES

(1) In support of federal income taxes, the utility shall submit a reconciliation of the book net income with taxable net income as reported to the federal Internal Revenue Service for the most recent year for which a tax return was filed. An explanation of all items in the reconciliation shall be submitted. In the event the tax allowances claimed give effect to omission of items appearing in the reconciliations for the most recent tax return for inclusion of items not appearing therein, the reasons for such omissions or inclusions shall be submitted.

History: Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA; NEW, Eff. 7/5/77.


 

 
MAR Notices Effective From Effective To History Notes
7/5/1977 Current History: Sec. 69-3-103, MCA; IMP, Sec. 69-2-101, MCA; NEW, Eff. 7/5/77.
Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security