<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.s3d850da6-086a-47e3-9118-e9a1d63c0869Normal { 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.s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont-000001 { color: #0000FF; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s3d850da6-086a-47e3-9118-e9a1d63c0869000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s3d850da6-086a-47e3-9118-e9a1d63c0869Normal"><span xml:space="preserve" class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont">    </span><span class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont-000000">20:10:28:10.  Telecommunications property -- Procedures for assignment of property and allocation of costs.</span><span xml:space="preserve" class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont"> Sections </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:11"><span class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont-000001">20:10:28:11</span></a><span xml:space="preserve" class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:72"><span class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont-000001">20:10:28:72</span></a><span class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont">, inclusive, contain the procedures used in the assignment of telecommunications property to categories and the apportionment of the costs assigned to each category among the operations.</span></p><p dir="ltr" class="s3d850da6-086a-47e3-9118-e9a1d63c0869Normal"><span xml:space="preserve" class="s3d850da6-086a-47e3-9118-e9a1d63c0869000002"> </span></p><p dir="ltr" class="s3d850da6-086a-47e3-9118-e9a1d63c0869Normal"><span xml:space="preserve" class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont">    </span><span class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s3d850da6-086a-47e3-9118-e9a1d63c0869Normal"><span xml:space="preserve" class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont">    </span><span class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont-000001">49-1-11</span></a><span xml:space="preserve" class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont-000001">49-31-5</span></a><span xml:space="preserve" class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont-000001">49-31-18</span></a><span class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont">.</span></p><p dir="ltr" class="s3d850da6-086a-47e3-9118-e9a1d63c0869Normal"><span xml:space="preserve" class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont">    </span><span class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont-000001">49-31-18</span></a><span class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont">.</span></p><p dir="ltr" class="s3d850da6-086a-47e3-9118-e9a1d63c0869Normal"><span xml:space="preserve" class="s3d850da6-086a-47e3-9118-e9a1d63c0869000002"> </span></p><p dir="ltr" class="s3d850da6-086a-47e3-9118-e9a1d63c0869Normal"><span xml:space="preserve" class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont">    </span><span class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont-000000">Cross-Reference:</span><span xml:space="preserve" class="s3d850da6-086a-47e3-9118-e9a1d63c0869DefaultParagraphFont"> Telecommunications property, general, 47 C.F.R. § 36.102(a) (1991).</span></p><p dir="ltr" class="s3d850da6-086a-47e3-9118-e9a1d63c0869Normal"><span xml:space="preserve" class="s3d850da6-086a-47e3-9118-e9a1d63c0869000002"> </span></p></div></body></html>