47 C.F.R. § 32.7200 Operating taxes.
Title 47 - Telecommunication
Class B telephone companies shall use this account for operating taxes of the type and character required of Class A companies in Accounts 7210 through 7250. [67 FR 5698, Feb. 6, 2002]
Title 47: Telecommunication
PART 32—UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES
Subpart F—Instructions For Other Income Accounts
§ 32.7200 Operating taxes.