The above-described annual report shall be filed with the Commission on or before the first day of the fifth (5th) month following the end of the reporting utility's fiscal year. The report shall be a true and correct statement of facts as contained in the books and records of the utility.

Author: Alabama Public Service Commission

Statutory Authority: Code of Ala. 1975, §§37-1-32, 37-1-38, 37-1-57.

History: Effective January 1968. Amended January 1998. Amended February 1998. Filed with LRS February 5, 2013. Filed for Codification in the Alabama Administrative Code by the Alabama Public Service Commission on February 5, 2013, pursuant to Code of Ala. 1975, §41-22-7.