ARSD 20:10:28:121
All other, category 3, all other customer services expenses, is apportioned based on categories 1 and 2.
Source: 19 SDR 111, effective January 31, 1993.
General Authority: SDCL 49-1-11 , 49-31-5 , 49-31-18 .
Law Implemented: SDCL 49-31-18 .