§ 71.4. Time of filing.
(a) The financial report is due within 60 days of the quarter ending March 31, June 30, September 30 of each year.
(b) The financial report is due within 90 days of the quarter ending December 31 of each year.
(c) A public utility is exempt from the filing requirements of this section when the utility has pending before the Commission a general rate investigation under 66 Pa.C.S. § 1308(d), 1309 or 1310 (relating to voluntary changes in rates; rates fixed on complaint; investigation of costs of production; and temporary rates). The filing of quarterly financial reports is not required, for the quarters inclusive, from the date of filing of the utility’s general rate increase or a complaint against the utility’s overall level of rates, to the entry date of the Commission’s final order. Instead of filing the reports, the public utility shall file a letter with the Secretary for each quarter in which a general rate investigation is pending.
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