Alabama Statutes
§ 37-1-54 — Establishing Uniform Systems of Accounts for Utilities
Alabama·Title 37 Public Utilities and Public Transportation·Ch. 1 Public Service Commission·Art. 2 Powers and Duties Generally·Div. 1 General Provisions
(a)The commission may, when it deems it advisable to do so, establish a uniform system of accounts for each utility, which system shall be uniform for all utilities of the same kind and class, and may make such regulations regarding the accounts and statistics of each utility for the purpose of insuring uniform and correct books of account and record as in the judgment of the commission may be necessary to carry out any of the provisions of this title.
(b)Every utility shall keep its books, papers and records accurately and faithfully according to the system of accounts and regulations prescribed by the commission, and shall comply with all reasonable directions of the commission relating thereto.
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Legislative History
(Acts 1920, No. 37, p. 38; Code 1923, §§9786, 9788; Code 1940, T. 48, §§41, 42.)
Nearby Sections
15
§ 37-1-1
Commission Established§ 37-1-100
Effective Date of Orders§ 37-1-101
Modification of Orders§ 37-1-102
Record of Proceedings§ 37-1-105
Rehearing§ 37-1-122
Time for Appeal; How Appeal Perfected