52 Pa. Code § 54.96. Recovery of sections 2806(g) and 2809(c) tax liability producing rates above the rate cap.

§ 54.96. Recovery of sections 2806(g) and 2809(c) tax liability producing rates above the rate cap.

(a)  The Commission will permit an EDC to recover, through its State Tax Adjustment Surcharge or other appropriate mechanism, changes in its State tax liability and related interest under sections 2806(g) and 2809(c) of the code (relating to implementation, pilot programs and performance-based rates; and requirements for electric generation suppliers) when that recovery produces rates above the rate cap, upon certification by affidavit that the following apply:
   (1)  The EDC has not recovered the taxes due pursuant to its tariff indemnification provisions.
   (2)  The Department has not collected the taxes due under the other means set forth in sections 2806(g)(3)(iii) and 2809(c)(2).
(b)  In addition to the affidavit required under subsection (a), the EDC shall file with the Commission:
   (1)  A statement of the amount of payments under section 2806(g) or 2809(c) for the immediately preceding 12-month period ending on June 30, plus interest accrued at 6% per year from the time of payment until the time the payments are reflected in customer rates, supported by a copy of the notification received from the Department assessing these taxes and related interest.
   (2)  A proof of revenue calculation by rate class demonstrating the impact of the proposed rate increase upon each class of customers. The dollar and percentage changes shall be shown for each tariffed rate.
   (3)  A description of the surcharge for recovering the increased tax liability.
   (4)  A statement that the surcharge becomes effective for service rendered beginning 60 days after the filing of tariffs or tariff supplements.

Cross References

   This section cited in 52 Pa. Code §  54.98 (relating to customer notice requirements).

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