4 N.C. Admin. Code 11R01-33
Pursuant to the provisions of G.S. 62-47, the annual reports therein required to be filed by every municipality furnishing gas, electricity, or telephone service shall be electronically filed on a fiscal year basis for an annual reporting period from July 1st of each year through June 30th of the succeeding year. Beginning with the fiscal year July 1, 1964 - June 30, 1965, and continuing thereafter, such municipal annual reports shall be electronically filed as soon as possible after the close of the fiscal year, but in no event later than November 15th next following the end of said fiscal year. Each such annual report of a municipality furnishing gas, electricity, or telephone service shall be made upon annual report forms furnished or approved by the North Carolina Utilities Commission for the respective service; to wit, the approved annual report form for gas service, the approved annual report form for electric service, and the approved annual report form for telephone service. Such annual reports shall be signed under penalty of perjury by the general manager or superintendent of such utility service in accordance with the requirements of G.S. 62-47.
04 N.C. Admin. Code 11 R01-33