<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.sd3565ca5-7689-4c5d-b25d-12864d73fb23Normal { 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.sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd3565ca5-7689-4c5d-b25d-12864d73fb23000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont-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="sd3565ca5-7689-4c5d-b25d-12864d73fb23Normal"><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont">    </span><span class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont-000000">20:10:13:94.  Statement L -- Other taxes.</span><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont"> 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:</span></p><p dir="ltr" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23Normal"><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23000001"> </span></p><p dir="ltr" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23Normal"><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont">    (1)  Tax expense per books for the test period;</span></p><p dir="ltr" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23Normal"><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont">    (2)  Claimed adjustments, if any, to amounts booked;</span></p><p dir="ltr" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23Normal"><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont">    (3)  Total adjusted taxes claimed.</span></p><p dir="ltr" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23Normal"><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23000001"> </span></p><p dir="ltr" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23Normal"><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont">    Items required by § </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:96"><span class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont-000002">20:10:13:96</span></a><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont"> shall be submitted as a part of statement L.</span></p><p dir="ltr" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23Normal"><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23000001"> </span></p><p dir="ltr" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23Normal"><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont">    </span><span class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont">July 7, 1976; 12 SDR 151, 12 SDR 155, effective </span><span class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23Normal"><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont">    </span><span class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont-000002">49-34A-4</span></a><span class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont">.</span></p><p dir="ltr" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23Normal"><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont">    </span><span class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont-000002">49-34A-41</span></a><span class="sd3565ca5-7689-4c5d-b25d-12864d73fb23DefaultParagraphFont">.</span></p><p dir="ltr" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23Normal"><span xml:space="preserve" class="sd3565ca5-7689-4c5d-b25d-12864d73fb23000001"> </span></p></div></body></html>