Goto Section: 69.401 | 69.403 | Table of Contents

FCC 69.402
Revised as of October 1, 2008
Goto Year:2007 | 2009
  Sec.  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  Sec. 69.309 Other Investment.


Goto Section: 69.401 | 69.403

Goto Year: 2007 | 2009
CiteFind - See documents on FCC website that cite this rule

Want to support this service?
Thanks!

Report errors in this rule. Since these rules are converted to HTML by machine, it's possible errors have been made. Please help us improve these rules by clicking the Report FCC Rule Errors link to report an error.
hallikainen.com
Helping make public information public