100. REPORTS ON NON-CERTIFIED CONSTRUCTION Within thirty (30) days after the end of each calendar quarter, each utility shall file with the Commission a report or map in such form as the Commission may approve showing all construction outside of municipalities in excess of one-half mile extensions for which no certificate of convenience and necessity was required under the Rules and Regulations of the Commission.105. STANDARDS OF CONSTRUCTION, OPERATION AND MAINTENANCE1. As part of the Commission's overall responsibility to assure the rendition of reasonably adequate and reliable utility service, Parts 2 and 3 and Section 9 of the 1993 Edition of the National Electrical Safety Code C2-1993) and the identical or substantially similar parts and/or sections of any effective superseding edition of the National Electrical Safety Code are prescribed to provide guiding principles for the installation, operation and maintenance of electric supply and communications lines (both overhead and underground) and for recognized adequate grounding methods. Compliance with the provisions of Parts 2 and 3 and Section 9 of the 1993 Edition of the National Electrical Safety Code and the identical or substantially similar parts and/or sections of any effective superseding edition of the National Electrical Safety Code shall constitute sound operational procedure and good engineering practice.*2. The prescribed principles are deemed to be uniformly applicable to the various systems and diverse equipment operated by all public utilities rendering electric or telecommunications service under the jurisdiction of the Commission.3. The operation, or effect, of any aspect of this rule shall not be retroactive, nor shall it be interpreted to require that any particular installation be modified to comply with any revised or upgraded requirement of later or future provisions of the National Electrical Safety Code.4. The administrative authority referred to in the Code in this case is the Public Service Commission.110. EXTENSIONS OF SERVICE. Each utility shall set forth in its tariffs, schedules or service rules filed with the Commission the conditions and circumstances under which line extension or extensions of service will be made, including the methods of computing and contribution required in aid of construction, and copies of such provisions shall be kept on file in the local business office(s) of the utility and thereby made available for public inspection. In consideration of the requirements of the Tax Reform Act of 1986, all contributions in aid of construction requested of a customer by a utility from and after August 1, 1988 shall be calculated so as to include the cost of any state or federal income taxes due from the utility on such contribution.** *Rule 12.B.(1), as last amended, by Order of the Commission in Docket 81-UA-4071, effective December 15, 1992. (Fifth Amendment). Rule 12.B.(1) is now known as Rule 12.105(1). (renumbering 2011).
**Rule 12.C. As last amended by Order of the Commission in Docket U-5092, effective August 1, 1988. Rule 12.C. is now known as Rule 12.110. (renumbering 2011).