ARTICLE 4. Books and Accounts

Article 4 enacted by Stats. 1951, Ch. 764.

§§ 791–799 · 10 sections

• § 791 Each public utility shall have an office in a county of this State in which its property or some portion thereof is located and shall keep in that office all…
• § 792 The commission may establish a system of accounts to be kept by the public utilities subject to its jurisdiction, or classify such public utilities and…
• § 792.5 (a) Whenever the commission authorizes any change in rates reflecting and passing through to customers specific changes in costs, except rates set for common…
• § 793 The system of accounts and the forms of accounts, records, and memoranda prescribed by the commission for corporations subject to the regulatory authority of…
• § 794 The commission may, after notice, and hearing if requested within 15 days after receipt of notice, prescribe by order the accounts in which particular outlays…
• § 795 The commission may, after hearing if requested, require any or all public utilities to carry a proper and adequate depreciation account in the form and in…
• § 796 (a) The commission shall disallow, for purposes of setting the rates to be charged by any electrical, gas, or heat corporation for the services or commodities…
• § 797 The commission shall periodically audit, or direct that an independent audit be periodically conducted for, all significant transactions, as specified by the…
• § 798 (a) Whenever the commission finds and determines that any water corporation with more than 2,000 service connections, or an electrical, gas, or telephone…
• § 799 (a) With respect to all taxes enacted by any local jurisdiction, including any city, county, or city and county, including a chartered city or county, any…