47 CFR 69.402
§ 69.402 Operating taxes (Account 7200).
United States · 47 CFR — Telecommunication · Status: effective
Cite this
- Citation
- 47 CFR 69.402, § 69.402 Operating taxes (Account 7200), United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/236441
- Permanent ID
ys:prov:236441@1- SHA-256
3d6d36e3aa59723c16a3a7bfda5ed5b11a3777d6abf6292c9ad376e0b7337eaa
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(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 § 69.309 Other Investment.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.