Iowa Admin. Code r. 199-21.21
Current through Regsiter Vol. 46, No. 26, June 12, 2024
A utility acquiring the whole or any substantial part of a storm water drainage system with a fair market value of $500,000 or more from a non-rate-regulated entity described in Iowa Code section 476.1(4) shall maintain separate books and records for the acquired system until the utility's next general rate case, unless otherwise ordered by the board.
Iowa Admin. Code r. 199-21.21