<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont-000002 { color: #0000FF; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4Normal"><span xml:space="preserve" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont">    </span><span class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont-000000">20:10:13:92.  Schedule K-4 -- Working papers for an allowance for current tax greater than tax calculated at consolidated rate.</span><span xml:space="preserve" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont"> 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 consolidated tax rate or taxes as a percentage of total taxable income of individual companies with positive taxable income, full disclosure thereof shall be made, including the allocation among utility and nonutility departments of the tax payable and the assignment of deductions or tax benefits relied upon, or both.</span></p><p dir="ltr" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4Normal"><span xml:space="preserve" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4000001"> </span></p><p dir="ltr" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4Normal"><span xml:space="preserve" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont">    </span><span class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont">July 7, 1976; 12 SDR 151, 12 SDR 155, effective </span><span class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4Normal"><span xml:space="preserve" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont">    </span><span class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont-000002">49-34A-4</span></a><span class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont">.</span></p><p dir="ltr" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4Normal"><span xml:space="preserve" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont">    </span><span class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont-000002">49-34A-41</span></a><span class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4DefaultParagraphFont">.</span></p><p dir="ltr" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4Normal"><span xml:space="preserve" class="se4afdd73-ae7b-4627-bd0e-0b0e330bf7f4000001"> </span></p></div></body></html>