Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the Participating TO for the installation of the Participating TO's Interconnection Facilities and the Network Upgrades shall be non-taxable, either as contributions to capital, or as a refundable advance, in accordance with the Internal Revenue Code and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax laws.
Appears in 119 contracts
Samples: Large Generator Interconnection Agreement, Caiso Tariff Appendix Z, Large Generator Interconnection Agreement
Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the Participating TO for the installation of the Participating TO's Interconnection Facilities and the Network Upgrades shall be non-non- taxable, either as contributions to capital, or as a refundable advance, in accordance with the Internal Revenue Code and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax laws.
Appears in 49 contracts
Samples: Interconnection Agreement, Large Generator Interconnection Agreement, Large Generator Interconnection Agreement
Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the Participating TO Distribution Provider for the installation of the Participating TODistribution Provider's Interconnection Facilities Facilities, Distribution Upgrades, and the Network Upgrades shall be non-taxable, either as contributions to capital, or as a refundable an advance, in accordance with the Internal Revenue Code and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax laws.
Appears in 35 contracts
Samples: Generator Interconnection Agreement, Generator Interconnection Agreement, Generator Interconnection Agreement
Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the Participating TO Transmission Provider for the installation of the Participating TOTransmission Provider's Interconnection Facilities and the Network Upgrades shall be non-taxable, either as contributions to capital, or as a refundable an advance, in accordance with the Internal Revenue Code and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax laws.
Appears in 23 contracts
Samples: Surplus Large Generator Interconnection Agreement, Surplus Large Generator Interconnection Agreement, Agreement
Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the Participating TO Transmission Owner for the installation of the Participating TOTransmission Owner's Interconnection Facilities and the Network Upgrades shall be non-taxable, either as contributions to capital, or as a refundable an advance, in accordance with the Internal Revenue Code and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax laws.
Appears in 15 contracts
Samples: Generator Interconnection Agreement, Generator Interconnection Agreement, Generator Interconnection Agreement
Interconnection Customer Payments Not Taxable. The Parties Interconnection Customer and Transmission Owner intend that all payments or property transfers made by the Interconnection Customer to the Participating TO Transmission Owner for the installation of the Participating TO's Interconnection Transmission Owner’s Attachment Facilities and the Network System Upgrade Facilities and the System Deliverability Upgrades shall be non-taxable, either as contributions to capital, or as a refundable an advance, in accordance with the Internal Revenue Code and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax laws.
Appears in 9 contracts
Samples: Large Generator Interconnection Agreement, Large Generator Interconnection Agreement, Large Generator Interconnection Agreement
Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the Participating TO Transmission Provider for the installation of the Participating TO's Transmission Provider’s Interconnection Facilities and the Network Upgrades shall be non-taxable, either as contributions to capital, or as a refundable an advance, in accordance with the Internal Revenue Code and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax laws.
Appears in 6 contracts
Samples: Study Agreement, Large Generator Interconnection Agreement, Interconnection Agreement (Renegy Holdings, Inc.)
Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the Participating TO Transmission Provider for the installation of the Participating TOTransmission Provider's Interconnection Facilities Facilities, Network Upgrades, and the Network Distribution Upgrades shall be non-taxable, either as contributions to capital, or consistent with status of Transmission Provider as a refundable advance, in accordance with the Internal Revenue Code municipal entity under applicable tax law and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax lawsregulations.
Appears in 3 contracts
Samples: Generator Interconnection Agreement, Standard Generator Interconnection Agreement, Generator Interconnection Agreement
Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the Participating TO TODistribution Provider for the installation of the Participating TOTO'sDistribution Provider's Interconnection Facilities Facilities, Distribution Upgrades, and the Network Upgrades shall be non-taxable, either as contributions to capital, or as a refundable refundablean advance, in accordance with the Internal Revenue Code and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax laws.
Appears in 2 contracts
Samples: Large Generator Interconnection Agreement, www3.sce.com
Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the Participating TO for the installation of the Participating TO's Interconnection Facilities and the Network Upgrades shall be non-non- taxable, either as contributions to capital, or as a refundable advance, in accordance with the Internal Revenue Code and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax laws.laws.
Appears in 2 contracts
Samples: Large Generator Interconnection Agreement, Large Generator Interconnection Agreement
Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the Participating TO Distribution Provider for the installation of the Participating TODistribution Provider's Interconnection Facilities Facilities, Distribution Upgrades, and the Network Upgrades shall be non-taxable, either as contributions to capital, or as a refundable an advance, in accordance with the Internal Revenue Code and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax laws.laws.
Appears in 2 contracts
Samples: Clustering Large Generator Interconnection, Generator Interconnection Agreement
Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the Participating TO Transmission Provider for the installation of the Participating TO's Interconnection Facilities TPIF and the Network Upgrades shall be non-taxable, either as contributions to capital, or as a refundable an advance, in accordance with the Internal Revenue Code and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax laws.
Appears in 2 contracts
Samples: Study Agreement, Study Agreement
Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the Participating TO Company for the installation of the Participating TO's Company’s Interconnection Facilities and the Network Upgrades Upgrades shall be non-taxable, either as contributions to capital, or as a refundable an advance, in accordance with the Internal Revenue Code and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax laws.
Appears in 1 contract
Samples: Agreement
Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the Participating TO Transmission Provider for the installation of the Participating TOTransmission Provider's Interconnection Facilities and the Network Upgrades shall be non-taxable, either as contributions to capital, or as a refundable an advance, in accordance with the Internal Revenue Code and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax laws.. 28
Appears in 1 contract
Samples: Interconnection Agreement
Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the Participating TO Transmission Provider for the installation of the Participating TO's Transmission Provider’s Interconnection Facilities and the Network Upgrades shall be non-taxable, either as contributions to capital, or taxable consistent with the status of Transmission Provider as a refundable advance, in accordance with the Internal Revenue Code municipal entity under applicable tax law and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax lawsregulations.
Appears in 1 contract
Samples: Generator Interconnection Agreement
Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the Participating TO Transmission Provider for the installation of the Participating TOTransmission Provider's Interconnection Facilities and the Network Upgrades shall be non-taxable, either as contributions to capital, or consistent with status of Transmission Provider as a refundable advance, in accordance with the Internal Revenue Code municipal entity under applicable tax law and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax lawsregulations.
Appears in 1 contract
Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the Participating TO Participants, for the installation of the Participating TO's Transmission System Interconnection Facilities and the Network Upgrades shall be non-taxable, either as contributions to capital, or as a refundable an advance, in accordance with the Internal Revenue Code and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax laws, including any applicable laws for the Participants which are municipal entities.
Appears in 1 contract
Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the each Participating TO for the installation of the its Participating TO's Interconnection Facilities and the Network Upgrades shall be non-non- taxable, either as contributions to capital, or as a refundable advance, in accordance with the Internal Revenue Code and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax laws.
Appears in 1 contract
Interconnection Customer Payments Not Taxable. The Parties intend that that, to the extent possible, all payments or property transfers made by the Interconnection Customer to the Participating TO Transmission Provider for the installation of the Participating TOTransmission Provider's Interconnection Facilities and the Network Upgrades shall be non-taxable, either as contributions to capital, or as a refundable an advance, in accordance with the Internal Revenue Code and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax laws.
Appears in 1 contract
Samples: Assignment Agreement
Interconnection Customer Payments Not Taxable. The Parties intend that all payments or property transfers made by the Interconnection Customer to the Affected Participating TO for the installation of the Affected Participating TO's Interconnection Facilities and the Network Upgrades shall be non-taxable, either as contributions to capital, or as a refundable advance, in accordance with the Internal Revenue Code and any applicable state income tax laws and shall not be taxable as contributions in aid of construction or otherwise under the Internal Revenue Code and any applicable state income tax laws.
Appears in 1 contract
Samples: Facilities Agreement