South Dakota Administrative Code

20:10:13:91. Schedule K-3 -- Working papers for consolidated federal income tax. If the utility joins in the filing of a consolidated federal income tax return, schedule K-3 shall be submitted showing the net taxable income or loss for each company in the consolidation, including…

20:10:13:92. Schedule K-4 -- Working papers for an allowance for current tax greater than tax calculated at consolidated rate. If the utility claims an allowance for current tax in its cost of service which would be greater than the federal income tax calculated at the consolidat…

20:10:13:93. Schedule K-5 -- Working papers for claimed allowances for state income taxes. In support of the claimed allowances for income taxes paid state governments, the utility shall submit schedule K-5 showing the income tax paid each state in the current or previous year co…

20:10:13:94. Statement L -- Other taxes. For the test period, other taxes shall be classified under the headings of federal, state, and local, with subclassifications showing kind of taxes. The statement shall show separately, by columns, the following: (1) Tax expense per books …

20:10:13:95. Schedule L-1 -- Working papers for adjusted taxes. Schedule L-1 shall show computations of adjusted taxes claimed in statement L. Source: 2 SDR 90, effective July 7, 1976; 12 SDR 151, 12 SDR 155, effective July 1, 1986. General Authority: SDCL 49-34A-4. Law Implement…

20:10:13:96. Statement M -- Overall cost of service. Statement M shall show for the test period the overall cost of service per books for the filing public utility's utility operations during the test period, including allowances for return and income taxes based upon the rate of…

20:10:13:97. Statement N -- Allocated cost of service. Statement N shall show for the test period the cost of service allocated to the jurisdictional sales or services for which the increased rates or charges are proposed, including the principal determinants used for allocation …

20:10:13:98. Statement O -- Comparison of cost of service. Statement O shall be provided with the initial application under this chapter for a rate increase greater than $85,000, when a material change in rate structure is proposed, or when the commission so orders. Statement O s…

20:10:13:99. Schedule O-1 -- Derivation of increased rates. If, after the initial rate filing under this chapter the commission orders it to be provided, schedule O-1 shall show the derivation of each of the increased rates. If the increased rates are predicated on costs as class…

Rule 20:10:14:01 Transferred. 20:10:14:01. Transferred to § 20:10:01:01.01.

Rule 20:10:14:02 Transferred. 20:10:14:02. Transferred to § 20:10:01:15.02.

Rule 20:10:14:03 Transferred. 20:10:14:03. Transferred to § 20:10:01:15.03.

Rule 20:10:14:04 Transferred. 20:10:14:04. Transferred to § 20:10:01:15.04.

Rule 20:10:14:05 Transferred. 20:10:14:05. Transferred to § 20:10:01:15.05.

Rule 20:10:14:06 Transferred. 20:10:14:06. Transferred to § 20:10:01:15.06.

Rule 20:10:14:07 Repealed. 20:10:14:07. Parties permitted to appear.Repealed. Source: 2 SDR 56, effective February 2, 1976; repealed, 12 SDR 85, effective November 24, 1985.

Rule 20:10:14:08 Repealed. 20:10:14:08. Scope of intervener's participation.Repealed. Source: 2 SDR 56, effective February 2, 1976; repealed, 12 SDR 85, effective November 24, 1985.

Rule 20:10:14:09 Repealed. 20:10:14:09. Types of complaints permitted.Repealed. Source: 2 SDR 56, effective February 2, 1976; repealed, 12 SDR 85, effective November 24, 1985.

Rule 20:10:14:10 Repealed. 20:10:14:10. Informal complaints.Repealed. Source: 2 SDR 56, effective February 2, 1976; repealed, 12 SDR 85, effective November 24, 1985.

Rule 20:10:14:11 Transferred. 20:10:14:11. Transferred to § 20:10:01:07.01.

Rule 20:10:14:12 Transferred. 20:10:14:12. Transferred to § 20:10:01:08.01.

Rule 20:10:14:13 Repealed. 20:10:14:13. Answer to formal complaint.Repealed. Source: 2 SDR 56, effective February 2, 1976; repealed, 12 SDR 85, effective November 24, 1985.

Rule 20:10:14:14 Repealed. 20:10:14:14. Offer to satisfy complaint.Repealed. Source: 2 SDR 56, effective February 2, 1976; repealed, 12 SDR 85, effective November 24, 1985.

Rule 20:10:14:15 Transferred. 20:10:14:15. Transferred to § 20:10:01:11.01.

Rule 20:10:14:16 Transferred. 20:10:14:16. Transferred to § 20:10:01:15.01.

Rule 20:10:14:17 Transferred. 20:10:14:17. Transferred to § 20:10:01:22.02.

Rule 20:10:14:18 Transferred. 20:10:14:18. Transferred to § 20:10:01:22.03.

Rule 20:10:14:19 Repealed. 20:10:14:19. Transcript of hearings.Repealed. Source: 2 SDR 56, effective February 2, 1976; repealed, 12 SDR 85, effective November 24, 1985.

Rule 20:10:14:20 Transferred. 20:10:14:20. Transferred to § 20:10:01:24.02.

Rule 20:10:14:21 Repealed. 20:10:14:21. Stipulations.Repealed. Source: 2 SDR 56, effective February 2, 1976; repealed, 12 SDR 85, effective November 24, 1985.

Rule 20:10:14:22 Repealed. 20:10:14:22. Exhibits.Repealed. Source: 2 SDR 56, effective February 2, 1976; repealed, 12 SDR 85, effective November 24, 1985.

Rule 20:10:14:23 Transferred. 20:10:14:23. Transferred to § 20:10:01:22.06.

Rule 20:10:14:24 Transferred. 20:10:14:24. Transferred to § 20:10:01:22.01.

Rule 20:10:14:25 Transferred. 20:10:14:25. Transferred to § 20:10:01:22.05.

Rule 20:10:14:26 Transferred. 20:10:14:26. Transferred to § 20:10:01:22.04.

Rule 20:10:14:27 Repealed. 20:10:14:27. Evidence to be made part of record.Repealed. Source: 2 SDR 56, effective February 2, 1976; repealed, 12 SDR 85, effective November 24, 1985.

Rule 20:10:14:28 Repealed. 20:10:14:28. Cross examination and rebuttal.Repealed. Source: 2 SDR 56, effective February 2, 1976; repealed, 12 SDR 85, effective November 24, 1985.

Rule 20:10:14:29 Repealed. 20:10:14:29. Commission may take judicial notice of evidence.Repealed. Source: 2 SDR 56, effective February 2, 1976; repealed, 12 SDR 85, effective November 24, 1985.

Rule 20:10:14:30 Transferred. 20:10:14:30. Transferred to § 20:10:01:24.01.

Rule 20:10:14:31 Repealed. 20:10:14:31. Identification of vehicles.Repealed. Source: 2 SDR 56, effective February 2, 1976; repealed, 12 SDR 85, effective November 24, 1985.

Rule 20:10:14:32 Transferred. 20:10:14:32. Transferred to § 20:10:01:24.03.

Rule 20:10:14:33 Repealed. 20:10:14:33. Oral argument.Repealed. Source: 2 SDR 56, effective February 2, 1976; repealed, 12 SDR 85, effective November 24, 1985.

Rule 20:10:14:34 Repealed. 20:10:14:34. Briefs.Repealed. Source: 2 SDR 56, effective February 2, 1976; repealed, 12 SDR 85, effective November 24, 1985.

Rule 20:10:14:35 Repealed. 20:10:14:35. Subpoenas.Repealed. Source: 2 SDR 56, effective February 2, 1976; repealed, 12 SDR 85, effective November 24, 1985.

Rule 20:10:14:36 Transferred. 20:10:14:36. Transferred to § 20:10:01:17.01.

Rule 20:10:14:37 Transferred. 20:10:14:37. Transferred to § 20:10:01:17.02.

Rule 20:10:14:38 Transferred. 20:10:14:38. Transferred to § 20:10:01:27.01.

Rule 20:10:14:39 Transferred. 20:10:14:39. Transferred to § 20:10:01:30.01.

Rule 20:10:14:40 Transferred. 20:10:14:40. Transferred to § 20:10:01:30.02.

Rule 20:10:14:41 Repealed. 20:10:14:41. Dismissal of application, petition or complaint.Repealed. Source: 2 SDR 56, effective February 2, 1976; repealed, 12 SDR 85, effective November 24, 1985.