Statutes, codes, and regulations
Pennsylvania Code (Rules and Regulations)
Title 52 - PUBLIC UTILITIESPart I - Public Utility CommissionSubpart C - Fixed Service UtilitiesChapter 69 - GENERAL ORDERS, POLICY STATEMENTS AND GUIDELINES ON FIXED UTILITIES
INCLUSION OF STATE TAXES AND GROSS RECEIPTS TAXES IN BASE RATES
Section 69.54 - Zeroing of gross receipts tax rider

52 Pa. Code § 69.54

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Current through Register Vol. 54, No. 49, December 7, 2024
Section 69.54 - Zeroing of gross receipts tax rider

A fixed service utility which has a gross receipts tax rider shall roll revenues collected through the rider into base rates to set the rider rate at 0%.

52 Pa. Code § 69.54

The provisions of this § 69.54 adopted January 8, 1988, effective 1/9/1988, 18 Pa.B. 185.

The provisions of this § 69.54 issued under the Public Utility Code, 66 Pa.C.S. § § 501, 1301, 1302, 1504 and 1509.

This section cited in 52 Pa. Code § 54.94 (relating to recovery of changes in State tax liability); 52 Pa. Code § 54.97 (relating to State tax adjustment surcharge); 52 Pa. Code § 69.51 (relating to definitions); and 52 Pa. Code § 69.55 (relating to inclusion of State taxes in base rates).