N.M. Admin. Code § 17.3.610.12 - UNIFORM SYSTEM OF ACCOUNTS AND ANNUAL REPORT FORMS FOR CLASS D AND CLASS E UTILITIES
Class D and class E gas public utilities as defined in 17.3.610.9 NMAC shall keep their books and records in compliance with the uniform system of accounts for natural gas companies (class D), effective January 1, 1961, prescribed by the FPC with subsequent revisions by FERC, and shall use the form of annual report provided by the commission; provided that any class D or class E gas public utility may at its option keep its books and records in compliance with the uniform system of accounts for class D gas utilities, 1958, adopted by NARUC at its annual convention in 1958.
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