View all text of Subjgrp 115 [§ 36.371 - § 36.382]

§ 36.376 - All other.

(a) For apportionment purposes this classification must be divided into three categories:

(1) Category 1—Local Business Office Expense.

(2) Category 2—Customer Services Expense.

(3) Category 3—All Other Customer Services Expense.