<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.s45928ca2-eb5c-47bc-aee6-824d9327ceadNormal { 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.s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s45928ca2-eb5c-47bc-aee6-824d9327cead000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont-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="s45928ca2-eb5c-47bc-aee6-824d9327ceadNormal"><span xml:space="preserve" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont">    </span><span class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont-000000">20:10:28:124.  Operating taxes, account 7200 -- Included taxes.</span><span xml:space="preserve" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont"> Account 7200, operating expenses, includes the taxes arising from the operations of the company. Operating taxes include operating investment tax credits, operating federal income taxes, operating state and local income taxes, operating other taxes, and the provision for deferred operating income taxes.</span></p><p dir="ltr" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadNormal"><span xml:space="preserve" class="s45928ca2-eb5c-47bc-aee6-824d9327cead000001"> </span></p><p dir="ltr" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadNormal"><span xml:space="preserve" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont">    </span><span class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont"> 19 SDR 111, effective </span><span class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadNormal"><span xml:space="preserve" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont">    </span><span class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont-000002">49-31-18</span></a><span class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont">.</span></p><p dir="ltr" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadNormal"><span xml:space="preserve" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont">    </span><span class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont-000002">49-31-18</span></a><span class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont">.</span></p><p dir="ltr" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadNormal"><span xml:space="preserve" class="s45928ca2-eb5c-47bc-aee6-824d9327cead000001"> </span></p><p dir="ltr" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadNormal"><span xml:space="preserve" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont">    </span><span class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont-000000">Cross-References:</span><span xml:space="preserve" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadDefaultParagraphFont"> Operating taxes, 47 C.F.R. § 32.7200 (1991); Operating taxes - account 7200, 47 C.F.R. § 36.411(a) (1991).</span></p><p dir="ltr" class="s45928ca2-eb5c-47bc-aee6-824d9327ceadNormal"><span xml:space="preserve" class="s45928ca2-eb5c-47bc-aee6-824d9327cead000001"> </span></p></div></body></html>