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28,927 sections across 2,257 South Dakota regulatory chapters.
20:10:13-ARSD 20:10:13:88 Statement K -- Income taxes.
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20:10:13:88. Statement K -- Income taxes. Statement K shall show for the test period income taxes computed on the basis of the rate of return claimed applied to the overall utility rate base and separated between federal and state taxes. If the rate base claimed includes adjustme…
20:10:13-ARSD 20:10:13:89 Schedule K-1 -- Working papers for federal income taxes.
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20:10:13:89. Schedule K-1 -- Working papers for federal income taxes. In support of federal income taxes, the utility shall submit a complete reconciliation of the book net income with taxable net income as reported to the federal Internal Revenue Service for the most recent year…
20:10:13-ARSD 20:10:13:90 Schedule K-2 -- Differences in book and tax depreciation.
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20:10:13:90. Schedule K-2 -- Differences in book and tax depreciation. If tax depreciation differs from book depreciation, the utility shall file schedule K-2 showing the computation of the tax depreciation which will indicate the differences between book and tax depreciation on …