The intrastate amounts in uncollectible revenues, account 5300, are apportioned between toll and other services based on analysis during a representative period.

Cross-References: Uncollectible revenue, 47 C.F.R. § 32.5300 (1991); Uncollectible revenue - account 5300, 47 C.F.R. § 36.216(a) (1991).

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 .