Section R15-5-3032. Repealed

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Historical Note

B. The average cost allocated to the total amount of uranium oxide that was required to produce the nuclear fuel assembly shall be the taxable base of the nuclear fuel assembly. For pur- poses of fixing the point in time at which the average costs reflected in the taxpayer’s books and records shall be allocated under various circumstances, the average cost of the quantities identified in subsection (A) shall be determined as follows:

1. If uranium oxide in the form of uranium hexafluoride is delivered by the taxpayer to the United States Department of Energy for enrichment, at the end of the month in

(A.R.S. § 42-1472) Adopted effective September 24, 1986 (Supp. 86-5). Repealed by final rulemaking at 6

A.A.R. 956, effective February 15, 2000 (Supp. 00-1).

                    
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