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(Code 1981, §46-5-161, enacted by Ga. L. 1995, p. 886, § 2.)
Cited in Georgia Pub. Serv. Comm'n v. ALLTEL Ga. Communications Corp., 227 Ga. App. 382, 489 S.E.2d 350 (1997); Georgia PSC v. ALLTEL Ga. Communs. Corp., 244 Ga. App. 645, 536 S.E.2d 542 (2000).
- Because defendant local telephone company taxpayer's "universal service support" payment calculations for purposes of O.C.G.A. §§ 46-5-161,46-5-162(10)(B), and46-5-166(f)(2) were considered revenue and a revenue requirement of 11.25 percent, which factored into expenses, taxes, and return, the payments were not contribution to capital excluded from income under I.R.C. § 118, and plaintiff United States was entitled to summary judgment. United States v. Coastal Utils., Inc., 483 F. Supp. 2d 1232 (S.D. Ga. 2007), aff'd, 514 F.3d 1184 (11th Cir. 2008).
Total Results: 1
Court: Supreme Court of Georgia | Date Filed: 1998-10-05
Citation: 505 S.E.2d 218, 270 Ga. 105, 98 Fulton County D. Rep. 3321, 1998 Ga. LEXIS 953
Snippet: market-based alternative forms of regulation. OCGA § 46-5-161 (a) (2, 3) and (b) (1, 5). To elect alternative