§ 101.409 - [Reserved]

Related Notices

Latest version.

[Reserved] Note 1:
Taxes assumed by the utility on interest shall be charged to account 431, Other Interest Expense.
Note 2:
Interest on tax refunds or deficiencies shall not be included in these accounts but in account 419, Interest and Dividend Income, or account 431, Other Interest Expense, as appropriate.

                    
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