Editorial Note on Part 260
Editorial Note: For Federal Register citations affecting forms listed in part 260, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at *www.govinfo.gov .*

§ 260.300 FERC Form No. 3-Q, Quarterly financial report of electric utilities, licensees, and natural gas companies. ( a ) *Prescription.* The quarterly report for electric utilities, licensees, and natural gas companies, designated herein as FERC Form No. 3-Q, is prescribed for the reporting quarter ending March 31, 2004, and each quarter thereafter.
( b ) *Filing requirements* — ( 1 ) *Who must file.* Each natural gas company, (as defined in the Natural Gas Act (15 U.S.C. 717, *et. seq.*) must prepare and file with the Commission a FERC Form No. 3-Q pursuant to the General Instructions set out in that form.
( 2 ) Each Major natural gas company must file this quarterly financial report form as follows: ( i ) The quarterly financial report for the period January 1 through March 31, 2004, must be filed on or before July 9, 2004.
( ii ) The quarterly financial report for the period April 1 through June 30, 2004, must be filed on or before September 8, 2004.
( iii ) The quarterly financial report for the period July 1 through September 30, 2004, must be filed on or before December 9, 2004.
( iv ) The quarterly financial report for the period January 1 through March 31, 2005, must be filed on or before May 31, 2005.
( v ) The quarterly financial report for the period April 1 through June 30, 2005, must be filed on or before August 29, 2005.
( vi ) The quarterly financial report for the period July 1 through September 30, 2005 must be filed on or before November 29, 2005.
( vii ) Subsequent quarterly financial reports must be filed within 60 days from the end of the reporting quarter.
( 3 ) Each Nonmajor natural gas company must file a quarterly financial report as follows: ( i ) The quarterly financial report for the period January 1 through March 31, 2004, must be filed on or before July 23, 2004.
( ii ) The quarterly financial report for the period April 1 through June 30, 2004, must be filed on or before September 22, 2004.
( iii ) The quarterly financial report for the period July 1 through September 30, 2004, must be filed on or before December 23, 2004.
( iv ) The quarterly financial report for the period January 1 through March 31, 2005, must be filed on or before June 13, 2005.
( v ) The quarterly financial report for the period April 1 through June 30, 2005, must be filed on or before September 12, 2005.
( vi ) The quarterly financial report for the period July 1 through September 30, 2005 must be filed on or before December 13, 2005.
( vii ) Subsequent quarterly financial reports must be filed within 70 days from the end of the reporting quarter.
( 4 ) This report must be filed as prescribed in § 385.2011 of this chapter as indicated in the General Instructions set out in the quarterly financial report form, and must be properly completed and verified. Filing on electronic media pursuant to § 385.2011 of this chapter will be required commencing with the quarterly financial report ending March 31, 2004, due on or before July 9, 2004 for major natural gas companies, and due on or before July 23, 2004 for nonmajor natural gas companies. One copy of the report must be retained by the respondent in its files.
[69 FR 9044, Feb. 26, 2004, as amended by Order 646-A, 69 FR 32443, June 10, 2004]