For the test period, other taxes shall be classified under the headings of federal, state, and local, with subclassifications showing kind of taxes. The statement shall show separately, by columns, the following:

1. (1) Tax expense per books for the test period;
2. (2) Claimed adjustments, if any, to amounts booked;

3. (3) Total adjusted taxes claimed.

   Items required by § 20:10:13:96 shall be submitted as a part of statement L.

Source: 2 SDR 90, effective July 7, 1976; 12 SDR 151, 12 SDR 155, effective July 1, 1986.

General Authority: SDCL 49-34A-4 .

Law Implemented: SDCL 49-34A-10 , 49-34A-12 , 49-34A-41 .