52 Pa. Code § 69.51
The following words and phrases, when used in § § 69.51-69.56, have the following meanings, unless the context clearly indicates otherwise:
Gross receipts tax rider-The separate rider which certain gas utilities impose on customer bills at a rate of 2.04 % to collect the 20 mills gross receipts tax which was in effect prior to January 1, 1970. On that date the gross receipts tax was increased by 25 mills, which additional amount was included in the State tax adjustment surcharge.
State tax adjustment surcharge-The surcharge implemented under the State Tax Adjustment Procedure Order of the Commission dated March 10, 1970, as amended, which permits utilities under its jurisdiction to recover portions of the Capital Stock Tax, Corporate Net Income Tax and Gross Receipts Tax and the Public Utility Realty Tax through a surcharge on rates charged to customers.
52 Pa. Code § 69.51
The provisions of this § 69.51 issued under the Public Utility Code, 66 Pa.C.S. § § 501, 1301, 1302, 1504 and 1509.
This section cited in 52 Pa. Code § 54.92 (relating to definitions); 52 Pa. Code § 54.94 (relating to recovery of charges in State tax liability); and 52 Pa. Code § 54.97 (relating to State tax adjustment surcharge).