<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.s5b36207d-9a2a-46c7-bd3c-fa656a3c871aNormal { 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.s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s5b36207d-9a2a-46c7-bd3c-fa656a3c871a000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont-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="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aNormal"><span xml:space="preserve" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont">    </span><span class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont-000000">20:10:13:93.  Schedule K-5 -- Working papers for claimed allowances for state income taxes.</span><span xml:space="preserve" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont"> 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 covered by the test period, including the effect of liberalized depreciation on the taxes paid.</span></p><p dir="ltr" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aNormal"><span xml:space="preserve" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871a000001"> </span></p><p dir="ltr" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aNormal"><span xml:space="preserve" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont">    </span><span class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont">July 7, 1976; 12 SDR 151, 12 SDR 155, effective </span><span class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aNormal"><span xml:space="preserve" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont">    </span><span class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont-000002">49-34A-4</span></a><span class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont">.</span></p><p dir="ltr" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aNormal"><span xml:space="preserve" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont">    </span><span class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont-000002">49-34A-41</span></a><span class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aDefaultParagraphFont">.</span></p><p dir="ltr" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871aNormal"><span xml:space="preserve" class="s5b36207d-9a2a-46c7-bd3c-fa656a3c871a000001"> </span></p></div></body></html>