Sec. 32.1300 Prepaid taxes.
This account shall include the balance of all taxes, other than
amounts chargeable to telecommunication plant under construction and
minor amounts which may be charged to the final accounts, paid in
advance and which are chargeable to income within one year. As the term
expires for which the taxes are paid, this account shall be credited
monthly and the appropriate account charged.
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.