16 Tex. Admin. Code § 26.71 - General Procedures, Requirements and Penalties
(a) Who shall file. The record keeping,
reporting, and filing requirements listed in this subchapter shall apply to all
public utilities operating in the State of Texas, excluding municipally owned
utilities, unless otherwise specified. Unless otherwise specified in this
subchapter the term "public utility" or "utility," insofar as it relates to
telecommunications utilities, shall refer to dominant carriers. Moreover, the
provisions of this subchapter are applicable to all services provided by such
carriers.
(b) Initial reporting.
Unless otherwise specified in a section of this subchapter, periodic reporting
shall commence as follows:
(1) Quarterly
reporting. For all public utilities and other persons required to file records,
reports and other required information under this chapter, who are not already
filing quarterly with the commission as of the effective date of this section,
reporting shall begin with an initial filing for the first fiscal quarter for
which information is available.
(2)
Annual Reporting. For all public utilities and other persons required to file
records, reports and other required information under this chapter, who are not
already filing annually with the commission as of the effective date of this
section, reporting shall begin with an initial filing for the most recent
fiscal year ending on or prior to April 30 of the first year the record, report
or other required information must be filed with the commission.
(c) Maintenance and location of
records. All records, books, accounts, or memoranda required of a public
utility, as defined in the Public Utility Regulatory Act, §51.002(8) may
be kept outside the State of Texas so long as those records, books, accounts,
or memoranda are returned to the state for any inspection by the commission
that is authorized by the Public Utility Regulatory Act.
(d) Report attestation. All reports submitted
to the commission shall be attested to by an officer or manager of the utility
under whose direction the report is prepared, or if under trust or
receivership, by the receiver or a duly authorized person, or if not
incorporated, by the proprietor, manager, superintendent, or other official in
responsible charge of the utility's operation.
(e) Information omitted from reports. The
commission may waive the reporting of any information required in the sections
of this subchapter if it determines that it is either impractical or unduly
burdensome on any utility to furnish the requested information. If any such
information is omitted by permission of the commission, a written explanation
of the omission must be stated in the report.
(f) Due dates of reports. All periodic
reports must be received by the commission on or before the following due dates
unless otherwise specified in this subchapter.
(1) Monthly reports: 45 days after the end of
the reported period.
(2) Quarterly
reports other than shareholder reports: 45 days after the end of the reported
period.
(3) Annual earnings report:
May 15 of each year.
(4) Special or
additional reports: as may be prescribed by the commission.
(5) Annual reports required by §
26.76 of this title (relating to
Gross Receipts Assessment Report) shall be due August 15 of each year and shall
reflect transactions for the previous July 1 through June 30 reporting
period.
(6) Periodic Certificate of
Operating Authority report: Due as set forth in the commission order granting
the certificate.
(g)
Special and additional reports. Each utility, including municipally owned
utilities, shall report on forms prescribed by the commission special and
additional information as requested which relates to the operation of the
business of the utility.
(h)
Penalty for refusal to file on time. In addition to penalties prescribed by
law, and §22.246 of the title (relating to Administrative Penalties) the
commission may disallow for rate making purposes the costs related to the
activities for which information was requested and not timely filed.
Notes
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