Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Court Reverses State Utilities Board's Refund Order
In 1987, Iowa enacted a law to cover adjustments to utility rates as a result of the effects of the Tax Reform Act of 1986. That federal law lowered the tax rates of utilities from 46 to 34 percent. GTE North Inc., a public utility, pursuant to the Iowa law elected to file a general rate change rather than filing revised rates to reflect the change in state and federal taxes. In December 1987, the state utilities board ordered GTE to file a refund plan for the period July 1 to Dec. 28, 1987, on account of delayed implementation of lower tax rates. The trial court upheld the board's order. However, on appeal, the decision was reversed.
Court Reverses State Utilities Board's Refund Order
In 1987, Iowa enacted a law to cover adjustments to utility rates as a result of the effects of the Tax Reform Act of 1986. That federal law lowered the tax rates of utilities from 46 to 34 percent. GTE North Inc., a public utility, pursuant to the Iowa law elected to file a general rate change rather than filing revised rates to reflect the change in state and federal taxes. In December 1987, the state utilities board ordered GTE to file a refund plan for the period July 1 to Dec. 28, 1987, on account of delayed implementation of lower tax rates. The trial court upheld the board's order. However, on appeal, the decision was reversed.
Court Reverses State Utilities Board's Refund Order
Journal ‐ American Water Works Association ; 84 ; 12a-12
01.03.1992
1 pages
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
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