NAC704.6544. Environmental tax.

Latest version.

1. The Commission hereby adopts by reference section 59A of the Internal Revenue Code, 26 U.S.C. § 59A, as amended, which establishes a fund for the environmental tax to clean up hazardous substances through 1995.

2. For the purposes of rate making, this excise tax must be reflected in the utility’s cost of service.

(Added to NAC by Pub. Service Comm’n, eff. 8-31-89; A by Pub. Utilities Comm’n by R152-10, 11-1-2012)

                    
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