1. (a) Pursuant to RSA 83-F:5, V, the utility shall annually, on or before May 1, complete and file Form PA-20, “Utility Property Tax Information Update,” including any accompanying documents as required by (b) and (c) below, for the prior taxable period.

2. (b) Form PA-20 shall be accompanied by the following documents:

   1. (1) An operating expense summary;
   2. (2) A maintenance expense summary;
   3. (3) A taxes, other than income, summary;
   4. (4) Form PA-20-E, “Utility Property Tax List of Pollution Control Exemptions,” including the exemption determination letter from New Hampshire department of environmental services, if applicable;
   5. (5) If a utility regulated by the New Hampshire public utilities commission or the Federal Energy Regulatory Commission, a copy of the utility’s most recent regulatory report; and

   6. (6) If a non-regulated utility:

      1. a. A detailed balance sheet; and
      2. b. A detailed income statement.

3. (c) If one or both of the documents required by (b)(6) above are not available, the utility shall provide the following documents:

   1. (1) Federal income tax returns; and
   2. (2) State business tax returns.
4. (d) Any information received by the department shall be subject to confidentiality pursuant to Rev 2903.02.

Source. (See Revision Note at chapter heading for Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19