50 IAC 5.1-3-1 Who must file

Sec. 1. (a) Each year a public utility company shall file an annual report with the department concerning the value and description of the property that is either owned or used by the public utility company. (b) In completing a report or statement, a public utility company shall make a complete disclosure of all information, required by the department, that is related to the value, nature, and location of property: (1) which the public utility company owned; or (2) which the public utility company held, possessed, controlled, or occupied. (c) The public utility company shall certify the truth of all information appearing in the report or statement and all data accompanying the report or statement.