1. (1) Annual reports. An annual report is an end-of-the-year summary of financial and operational activity that each regulated company is required to file with the commission.

   1. (a) Each year the commission provides an annual report form and instructions to each company at its address of record. Failure to receive the form does not relieve a company of its obligation to complete and file its annual report. A company that does not receive an annual report form must contact the commission to request a copy of the form.
   2. (b) A company must file a complete, accurate annual report showing all requested information by May 1 of the succeeding year. Information provided on the annual report must agree with source documents maintained at company offices.
   3. (c) The commission may grant an extension of time allowing the company to file its annual report after the May 1 due date if the commission receives a request for extension before May 1.
   4. (d) The commission may issue penalty assessments or take action to suspend or cancel a certificate if a company fails to file its required annual report.
   5. (e) A company selling, canceling, transferring, or in some other manner discontinuing operations must submit an annual report for that portion of the year in which the company operated.
2. (2) Other reports. The commission may require a company to file periodic or other special reports.

[Statutory Authority: RCW 81.04.160, 81.77.030 and 80.01.040. WSR 01-08-012 (Docket No. TG-990161, General Order No. R-479), § 480-70-071, filed 3/23/01, effective 4/23/01.]