Nev. Admin. Code § 704.6512 - "Income tax gross up" defined

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"Income tax gross up" means the additional contribution amount calculated pursuant to NAC 704.6532 which is required to indemnify the utility for the additional income tax liability as a result of section 118 of the Internal Revenue Code, 26 U.S.C. § 118, as amended (i.e., "related income tax impact").

Notes

Nev. Admin. Code § 704.6512

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

NRS 703.025, 704.210

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