Goto Section: 32.7220 | 32.7240 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.7230 Operating state and local income taxes.
(a) This account shall be charged and Account 4070, Income
Taxes—Accrued, shall be credited for the amount of state and local
income taxes for the current period. This account shall also reflect
subsequent adjustments to amounts previously charged.
(b) Taxes should be accrued each month on an estimated basis and
adjustments made as later data becomes available.
(c) No entries shall be made to this account to reflect interperiod tax
Goto Section: 32.7220 | 32.7240
Goto Year: 2020 |
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