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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 52 Pa.B. 4384 (July 30, 2022).

52 Pa. Code § 69.54. Zeroing of gross receipts tax rider.

§ 69.54. Zeroing of gross receipts tax rider.


   A fixed service utility which has a gross receipts tax rider shall roll revenues collected through the rider into base rates to set the rider rate at 0%.


   The provisions of this §  69.54 issued under the Public Utility Code, 66 Pa.C.S. § §  501, 1301, 1302, 1504 and 1509.


   The provisions of this §  69.54 adopted January 8, 1988, effective January 9, 1988, 18 Pa.B. 185.

Cross References

   This section cited in 52 Pa. Code §  54.94 (relating to recovery of changes in State tax liability); 52 Pa. Code §  54.97 (relating to State tax adjustment surcharge); 52 Pa. Code §  69.51 (relating to definitions); and 52 Pa. Code §  69.55 (relating to inclusion of State taxes in base rates).

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