1. (a) A public utility having annual jurisdictional operating revenues of $1 million or more (average of the last 3 consecutive years) for wastewater service shall keep its accounts in conformity with the most recent Uniform System of Accounts for Class A Wastewater Utilities prescribed by the National Association of Regulatory Utility Commissioners (N.A.R.U.C.) published prior to the effective date of this section.
2. (b) A public utility having annual jurisdictional operating revenues of $200,000 or more but less than $1 million (average of the last 3 consecutive years) for wastewater service shall keep its accounts in conformity with the most recent Uniform System of Accounts for Class B Wastewater Utilities prescribed by N.A.R.U.C. published prior to the effective date of this section.
3. (c) A public utility having annual jurisdictional operating revenues of less than $200,000 (average of the last 3 consecutive years) for wastewater service shall keep its accounts in conformity with the most recent Uniform System of Accounts for Class C Wastewater Utilities prescribed by N.A.R.U.C. published prior to the effective date of this section.
4. (d) A public utility subject to this section shall have until 1 year from the effective date of this section to convert to the most recent Uniform System of Accounts for Class A, Class B or Class C Wastewater Utilities prescribed by N.A.R.U.C. and published prior to the effective date of this section.

Authority

The provisions of this § 66.2 added under 66 Pa.C.S. § § 501, 1101, 1102, 1103, 1311(b) and 1501; section 204(b) of the Commonwealth Attorneys Act (71 P.S. 732-204(b)); section 745.5 of the Regulatory Review Act (71 P.S. § 745.5); and section 612 of The Administrative Code of 1929 (71 P.S. § 232).

Source

The provisions of this § 66.2 added September 26, 2025, effective January 26, 2026, 55 Pa.B. 6829.

Cross References

This section cited in 52 Pa. Code § 3.512 (relating to definitions).