N.H. Admin. Code § Rev 1406.03

Current through Register No. 1, January 2, 2025

Section Rev 1406.03 - Form PA-20, "Utility Property Tax Information Update

(a) Pursuant to RSA 83-F:5, V, the utility shall annually, on or before May 1, complete and file Form PA-20, "Utility Property Tax Information Update," including any accompanying documents as required by (b) and (c) below, for the prior taxable period.

(b) Form PA-20 shall be accompanied by the following documents:

(1) An operating expense summary;

(2) A maintenance expense summary;

(3) A taxes, other than income, summary;

(4) Form PA-20-E, "Utility Property Tax List of Pollution Control Exemptions," including the exemption determination letter from New Hampshire department of environmental services, if applicable;

(5) If a utility regulated by the New Hampshire public utilities commission or the Federal Energy Regulatory Commission, a copy of the utility's most recent regulatory report; and

(6) If a non-regulated utility:

a.A detailed balance sheet; and

b.A detailed income statement.

(c) If one or both of the documents required by (b)(6) above are not available, the utility shall provide the following documents:

(1) Federal income tax returns; and

(2) State business tax returns.

(d) Any information received by the department shall be subject to confidentiality pursuant to Rev 2903.02.

N.H. Admin. Code § Rev 1406.03

(See Revision Note at chapter heading for Rev1400) #9841, eff 12-23-10

Amended by Volume XXXIX Number 6, Filed February 7, 2019, Proposed by #12706, Effective 1/8/2019, Expires 1/8/2029.