California · Public Utilities Code - PUC
PUC §794: The commission may, after notice, and hearing if requested within 15 days after receipt of notice, prescribe by order the accounts in which particular outlays and receipts shall be entered, charged, o
What this law says, in plain English
A regulatory commission may prescribe the account forms and record-keeping methods for public utilities. Public utilities must use the commission-prescribed forms or those authorized by state or federal authorities, except for supplemental explanatory records.
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