Goto Section: 69.401 | 69.403 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 69.402 Operating taxes (Account 7200).
(a) Federal income taxes, state and local income taxes, and state and
local gross receipts or gross earnings taxes that are collected in lieu
of a corporate income tax shall be apportioned among the interexchange
category, the billing and collection category and all access elements
based on the approximate net taxable income on which the tax is levied
(positive or negative) applicable to each element and category.
(b) All other operating taxes shall be apportioned among the
interexchange category, the billing and collection category and all
access elements in the same manner as the investment apportioned to
each element and category pursuant to § 69.309 Other Investment.
Goto Section: 69.401 | 69.403
Goto Year: 2020 |
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