532 sections in this chapter.
R.38.5-170 WORKING PAPERS FOR FEDERAL INCOME TAXES
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38.5.170 WORKING PAPERS FOR FEDERAL INCOME TAXES 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 fi…
R.38.5-1701 DEFINITION
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38.5.1701 DEFINITION As defined in the Public Utility Regulatory Policies Act of 1978, and for purposes of this rule: "Automatic adjustment clause" means a provision of a rate schedule which provides for increases or decreases (or both) , without prior hearing, in rates reflectin…
R.38.5-1702 AUTOMATIC ADJUSTMENT CLAUSES PROHIBITED
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38.5.1702 AUTOMATIC ADJUSTMENT CLAUSES PROHIBITED Section 69-3-303 , MCA, which requires notice and public hearing before the commission may approve increases in utility rates of general applicability, prohibits the use of automatic adjustment clauses. It is the policy of the Mon…