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| Rule: 38.5.2902 | Prev Up Next | |
| Rule Title: DEFINITION | ||
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| Department: | PUBLIC SERVICE REGULATION, DEPARTMENT OF | |
| Chapter: | UTILITY DIVISION | |
| Subchapter: | Guidelines for Calculating the Amount of Contribution in Aid of Construction to be Collected From a Utility Customer | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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38.5.2902 DEFINITION (1) The term contribution in aid of construction refers to all money or other property received by a public utility that it must include in its taxable income as a result of the repeal of IRC Sec. 118 (b) . It includes money or other property received by a regulated public utility to pay for the cost of additional plant or to pay the cost of modifying existing plant. History: Sec. 69-3-103, MCA; IMP, Sec. 69-3-102, MCA; NEW, 1988 MAR p. 731, Eff. 4/15/88. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 4/15/1988 | Current | History: Sec. 69-3-103, MCA; IMP, Sec. 69-3-102, MCA; NEW, 1988 MAR p. 731, Eff. 4/15/88. |
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