Pennsylvania Code & Bulletin

• No statutes or acts will be found at this website.

The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 6142 (September 30, 2023).

52 Pa. Code § 59.48. Filing of annual financial reports.

§ 59.48. Filing of annual financial reports.

 Under 66 Pa.C.S. § §  504 and 3301 (relating to reports by public utilities; and civil penalties for violations), the Commission may require a public utility to file certain reports, and invoke penalties for failure to file the reports. In this regard, the following apply:

   (1)  Unless prior permission to do otherwise is granted, a public utility, other than transportation subject to the jurisdiction of the Commission, shall file with the Commission annual financial reports by April 30 immediately following the reporting year, for reports based upon the calendar year, and by July 31 immediately following the reporting year, for reports permitted to be based upon the fiscal year ending May 31. A request for an extension of time for filing an annual report shall be submitted to the Commission prior to the filing dates specified in this paragraph.

   (2)  If a public utility other than transportation fails to file its annual report in compliance with paragraph (1), the public utility may be subject to a penalty as provided under 66 Pa.C.S. §  3301. Continued failure to file annual reports may result in additional penalties.


   The provisions of this §  59.48 amended under Public Utility Code,66 Pa.C.S. § §  501 and 504.


   The provisions of this §  59.48 amended May 6, 1988, effective May 7, 1988, 18 Pa.B. 2106. Immediately preceding text appears at serial page (107928).

Cross References

   This section cited in 52 Pa. Code §  101.2 (relating to definitions); and 52 Pa. Code §  101.4 (relating to reporting requirements).

No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.