Section 69.54. Zeroing of gross receipts tax rider  


Latest version.
  • 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

Authority

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

Cross References

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).