Pennsylvania Code (Last Updated: April 5, 2016) |
Title 52. PUBLIC UTILITIES |
PART I. Public Utility Commission |
Subpart C. Fixed Service Utilities |
Chapter 69. General Orders, Policy Statements and Guidelines on Fixed Utilities |
Section 69.54. Zeroing of gross receipts tax rider
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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%.
The provisions of this § 69.54 adopted January 8, 1988, effective January 9, 1988, 18 Pa.B. 185.
Notation
The provisions of this § 69.54 issued under 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).