<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.s61aeaa2a-634a-4c38-b313-814d366fe58eNormal { 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.s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont-000001 { color: #0000FF; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s61aeaa2a-634a-4c38-b313-814d366fe58e000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s61aeaa2a-634a-4c38-b313-814d366fe58eNormal"><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont">    </span><span class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont-000000">20:10:28:88.  Operating expenses and operating taxes -- General.</span><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont"> Sections </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:89"><span class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont-000001">20:10:28:89</span></a><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:126"><span class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont-000001">20:10:28:126</span></a><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont">, inclusive, set forth procedures for the apportionment among the operations of operating expenses and operating taxes. As covered in §§ </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:07"><span class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont-000001">20:10:28:07</span></a><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:08"><span class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont-000001">20:10:28:08</span></a><span class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont">, the treatment of expenses relating to plant furnished to and obtained from others under rental arrangements is consistent with the treatment of the plant.</span></p><p dir="ltr" class="s61aeaa2a-634a-4c38-b313-814d366fe58eNormal"><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58e000002"> </span></p><p dir="ltr" class="s61aeaa2a-634a-4c38-b313-814d366fe58eNormal"><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont">    </span><span class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont"> 19 SDR 111, effective </span><span class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s61aeaa2a-634a-4c38-b313-814d366fe58eNormal"><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont">    </span><span class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont-000001">49-1-11</span></a><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont-000001">49-31-5</span></a><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont-000001">49-31-18</span></a><span class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont">.</span></p><p dir="ltr" class="s61aeaa2a-634a-4c38-b313-814d366fe58eNormal"><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont">    </span><span class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont-000001">49-31-18</span></a><span class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont">.</span></p><p dir="ltr" class="s61aeaa2a-634a-4c38-b313-814d366fe58eNormal"><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58e000002"> </span></p><p dir="ltr" class="s61aeaa2a-634a-4c38-b313-814d366fe58eNormal"><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont">    </span><span class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont-000000">Cross-Reference:</span><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58eDefaultParagraphFont"> Operating expenses and taxes, general, 47 C.F.R. § 36.302(a)(b) (1991).</span></p><p dir="ltr" class="s61aeaa2a-634a-4c38-b313-814d366fe58eNormal"><span xml:space="preserve" class="s61aeaa2a-634a-4c38-b313-814d366fe58e000002"> </span></p></div></body></html>