220 CMR, 50, 728

Current through Register 1538, January 3, 2025

Section 728 - Liquefied Petroleum Gas

A. This account shall include the cost of liquefied petroleum gas, such as propane, butane, or gasoline, vaporized for mixing with other gases or for sale unmixed, including applicable amounts of fuel stock expenses.

B. Records shall be kept to show the type, quantity, and cost of liquefied petroleum gas.

220 CMR, 50, 728

The cost of liquefied petroleum and related fuel stock expenses may be charged initially to the appropriate accounts under accounts 151, Fuel, and 152, Fuel Stock Expenses, and cleared to this account on the basis of liquefied petroleum gas used. See accounts 151 and 152 for basis of costs and includible items of fuel stock expenses.