1. (a) Each utility shall preserve all records pursuant to the requirements set forth in the “Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject to Provisions of the Federal Power Act”, as referred to in Puc 304.04 and adopted by the commission pursuant to RSA 374:8 and RSA 374:13.
2. (b) If the “Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject to Provisions of the Federal Power Act” does not specify a requirement for preservation of a record required to be kept pursuant to Puc 300, the utility shall preserve any such record for a period of not less than 2 years.
3. (c) If any section of this chapter requires a utility to preserve certain records for more than 2 years, utilities shall comply with the terms of this chapter.

4. (d) A utility shall:

   1. (1) Keep or make available such records within New Hampshire at the office or offices of the utility; and
   2. (2) Provide access to such records to the commission, the department, or representatives of either the commission or the department during normal business hours for examination.

Source. #2011, eff 5-4-82; ss by #2912, eff 11-26-84; ss by #4999, eff 11-26-90; ss by #6381, INTERIM, eff 11-27-96, EXPIRED: 3-27-97 New. #6605, eff 10-21-97; ss by #8448, eff 10-18-05; ss by #10603, eff 5-21-14; ss by #14106, eff 10-25-24, EXPIRES: 10-25-34 (formerly Puc 307.02) (see Revision Note at chapter heading for Puc 300)