reglab/housing_qa huggingface dataset:
NC Gen Stat § 59-1107 (2021)
2021 North Carolina General Statutes|Chapter 59 - Partnership|Article 5 - Revised Uniform Limited Partnership Act.|§ 59-1107 - Income taxation.

 59-1107. Income taxation.A limited partnership, a foreign limited partnership authorized to transact business in this State, and a partner of one of these partnerships are subject to taxation under Article 4 of Chapter 105 of the General Statutes in accordance with their classification for federal income tax purposes. Accordingly, if a limited partnership or a foreign limited partnership authorized to transact business in this State is classified for federal income tax purposes as a C corporation as defined in G.S. 105-131(b)(2) or an S corporation as defined in G.S. 105-131(b)(8), the partnership and its partners are subject to tax under Article 4 of Chapter 105 of the General Statutes to the same extent as a C corporation or an S corporation, as the case may be, and its shareholders. If a limited partnership or a foreign limited partnership authorized to transact business in this State is classified for federal income tax purposes as a partnership, the partnership and its partners are subject to tax under Article 4 of Chapter 105 of the General Statutes accordingly. If a limited partnership or a foreign limited partnership authorized to transact business in this State is classified for federal income tax purposes as other than a corporation or a partnership, the partnership and its partners are subject to tax under Article 4 of Chapter 105 of the General Statutes in a manner consistent with that classification. This section does not require a limited partnership or a foreign limited partnership to obtain an administrative ruling from the Internal Revenue Service on its classification under the Internal Revenue Code. (2001-387, s. 150.)
NC Gen Stat § 62-1 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 1 - General Provisions.|§ 62-1 - Short title.

 62-1. Short title.This Chapter shall be known and may be cited as the Public Utilities Act. (1963, c. 1165, s. 1.)
NC Gen Stat § 62-4 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 1 - General Provisions.|§ 62-4 - Applicability of Chapter.

 62-4. Applicability of Chapter.This Chapter shall not terminate the preexisting Commission or appointments thereto, or any certificates, permits, orders, rules or regulations issued by it or any other action taken by it, unless and until revoked by it, nor affect in any manner the existing franchises, territories, tariffs, rates, contracts, service regulations and other obligations and rights of public utilities, unless and until altered or modified by or in accordance with the provisions of this Chapter. (1963, c. 1165, s. 1.)
NC Gen Stat § 62-5 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 1 - General Provisions.|§ 62-5 - Utilities; property affected by boundary certification.

 62-5. Utilities; property affected by boundary certification.The owner or occupant of a dwelling unit or commercial establishment on improved property that shall be deemed located in whole or in part in the State of North Carolina as a result of the boundary certification described in G.S. 141-9 may continue to receive utility services from the South Carolina utility or its successor that is providing service to the dwelling unit or commercial establishment on January 1, 2017. However, the owner or occupant may, within his or her discretion, elect to have one or more of the utility services being provided to the property by a South Carolina utility on January 1, 2017, be provided by a North Carolina utility as long as the property is located within the North Carolina utility's service area. A North Carolina utility that is a city or county may require the owner of the property to pay a periodic availability fee authorized by law only if the owner elects to have utility service provided to the dwelling unit or commercial establishment by the North Carolina utility. A South Carolina utility that provides service to the property as authorized in this section is not a public utility under G.S. 62-3(23), and is not subject to regulation by the North Carolina Utilities Commission as it relates to providing the particular utility service involved. For purposes of this section only, the term "South Carolina utility" has the same meaning as the term "utility" or "utilities" in the Code of Laws of South Carolina, and the term "North Carolina utility" has the same meaning as the term "public utility" which is defined in G.S. 62-3(23), and also includes a city or county that provides any of the services listed in G.S. 160A-311 or G.S. 153A-274, an authority organized under the North Carolina Water and Sewer Authorities Act, or an electric or telephone membership corporation.  (2016-23, s. 11(a).)
NC Gen Stat § 62-11 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 2 - Organization of Utilities Commission.|§ 62-11 - Oath of office.

 62-11. Oath of office.Each utilities commissioner before entering upon the duties of his office shall file with the Secretary of State his oath of office to support the Constitution and laws of the United States and the Constitution and laws of the State of North Carolina, and to well and truly perform the duties of his said office as utilities commissioner, and that he is not the agent or attorney of any public utility, or an employee thereof, and that he has no interest in any public utility. (1933, c. 134, s. 5; 1935, c. 280; 1939, c. 404; 1941, c. 97; 1963, c. 1165, s. 1.)
NC Gen Stat § 62-12 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 2 - Organization of Utilities Commission.|§ 62-12 - Organization of Commission; adoption of rules and regulations therefor.

 62-12. Organization of Commission; adoption of rules and regulations therefor.To facilitate the work of the Commission and for administrative purposes, the chairman of the Commission, with the consent and approval of the Commission, may organize the work of the Commission in several hearing divisions and operating departments and may designate a member of the Commission as the head of any division or divisions and assign to members of the Commission various duties in connection therewith. Subject to the provisions of the North Carolina Human Resources Act (Article 2 of Chapter 143 of the General Statutes), the Commission shall prepare and adopt rules and regulations governing the personnel, departments or divisions and all internal affairs and business of the Commission.  (1941, c. 97, s. 3; 1949, c. 1009, s. 2; 1957, c. 1062, s. 1; 1963, c. 1165, s. 1; 2013-382, s. 9.1(c).)
NC Gen Stat § 62-13 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 2 - Organization of Utilities Commission.|§ 62-13 - Chairman to direct Commission.

 62-13. Chairman to direct Commission.(a) The chairman shall be the chief executive and administrative officer of the Commission.(b) The chairman shall determine whether matters pending before the Commission shall be considered or heard initially by the full Commission, a panel of three commissioners, a hearing commissioner, or a hearing examiner. Subject to the rules of the Commission, the chairman shall assign members of the Commission to proceedings and shall assign members to preside at proceedings before the full Commission or a panel of three commissioners.(c) The chairman, the presiding commissioner, hearing commissioner, or hearing examiner shall hear and determine procedural motions or petitions not determinative of the merits of the proceedings and made prior to hearing; and at hearing shall make all rulings on motions and objections.(d) The chairman acting alone, or any three commissioners, may initiate investigations, complaints, or any other proceedings within the jurisdiction of the Commission. (1941, c. 97, s. 4; 1957, c. 1062, s. 2; 1963, c. 1165, s. 1; 1975, c. 243, ss. 9, 10; 1977, c. 468, s. 2; c. 913, s. 2.)
NC Gen Stat § 62-14 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 2 - Organization of Utilities Commission.|§ 62-14 - Commission staff; structure and function.

 62-14. Commission staff; structure and function.(a) The Commission is authorized and empowered to employ hearing examiners; court reporters; a chief clerk and deputy clerk; a commission attorney and assistant commission attorney; transportation and pipeline safety inspectors; and such other professional, administrative, technical, and clerical personnel as the Commission may determine to be necessary in the proper discharge of the Commission's duty and responsibility as provided by law. The chairman shall organize and direct the work of the Commission staff.(b) The salaries and compensation of all such personnel shall be fixed in the manner provided by law for fixing and regulating salaries and compensation by other State agencies.(c) The chairman, within allowed budgetary limits and as allowed by law, shall authorize and approve travel, subsistence and related expenses of such personnel, incurred while traveling on official business. (1963, c. 1165, s. 1; 1977, c. 468, s. 3.)
NC Gen Stat § 62-17 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 2 - Organization of Utilities Commission.|§ 62-17 - Annual reports; monthly or quarterly release of certain information; publication of procedural orders and decisions.

 62-17. Annual reports; monthly or quarterly release of certain information; publication of procedural orders and decisions.(a) It shall be the duty of the Commission to make and publish annual reports to the Governor of Commission activities, including copies of its general orders and regulations, comparative statistical data on the operation of the various public utilities in the State, comparisons of rates in North Carolina with rates elsewhere, a detailed report of its investigative division, a review of significant developments in the fields of utility law, economics and planning, a report of pending matters before the Commission, and a digest of the principal decisions of the Commission and the North Carolina courts affecting public utilities. A monthly or quarterly release of such information shall be made if the Commission deems it advisable or if the Governor shall so request.(a1) The Public Staff of the Commission shall make and publish annual reports to the Joint Legislative Oversight Committee on Agriculture and Natural and Economic Resources, the chairs of the Senate Appropriations Committee on Agriculture, Natural, and Economic Resources, and the chairs of the House of Representatives Appropriations Committee on Agriculture and Natural and Economic Resources on its activities in the interest of the using and consuming public.(b) The Commission shall publish in a separate volume at least once each year its final decisions made on the merits in formal proceedings before the Commission, and may include significant procedural orders and decisions.  (1899, c. 164, s. 27; Rev., s. 1117; 1911, c. 211, s. 9; 1913, c. 10, s. 1; C.S., s. 1065; 1933, c. 134, s. 8; 1941, c. 97; 1955, c. 981; 1957, c. 1152, s. 1; 1963, c. 1165, s. 1; 1977, c. 468, s. 6; 2017-57, s. 14.1(o); 2021-23, s. 24.)
NC Gen Stat § 62-18 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 2 - Organization of Utilities Commission.|§ 62-18 - Records of receipts and disbursements; payment into treasury.

 62-18. Records of receipts and disbursements; payment into treasury.(a) The Commission shall keep a record showing in detail all receipts and disbursements.(b) Except as provided in G.S. 62-110.3, all license fees and seal taxes, all money received from fines and penalties, and all other fees paid into the office of the Utilities Commission shall be turned in to the State treasury. (1899, c. 164, ss. 26, 33, 34; Rev., ss. 1114, 1115; C.S., ss. 1063, 1064; 1933, c. 134, s. 8; 1941, c. 97; 1963, c. 1165, s. 1; 1987, c. 490, s. 1.)
NC Gen Stat § 62-19 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 2 - Organization of Utilities Commission.|§ 62-19 - Public record of proceedings; chief clerk; seal.

 62-19. Public record of proceedings; chief clerk; seal.(a) The Commission shall keep in the office of the chief clerk at all times a record of its official acts, rulings, orders, decisions, and transactions, and a current calendar of its scheduled activities and hearings, which shall be public records of the State of North Carolina.(b) Upon receipt by the Commission, the chief clerk shall furnish to the executive director copies of all rates, tariffs, contracts, applications, petitions, pleadings, complaints, and all other documents filed with the Commission and shall furnish to the executive director copies of all orders and decisions entered by the Commission.(c) The Commission shall have and adopt a seal with the words "North Carolina Utilities Commission" and such other design as it may prescribe engraved thereon by which it shall authenticate its proceedings and of which the courts shall take judicial notice. Where an exemplified copy of Commission records and proceedings is required for full faith and credit outside of the State, such records and proceedings shall be attested by the chief clerk, or deputy clerk, and the seal of the Commission annexed, and there shall be affixed a certificate of a member of the Commission that the said attestation is in proper form. Such exemplification shall constitute an authenticated or exemplified copy of an official record of a court of record of the State of North Carolina. (1933, c. 134, ss. 13, 15; 1941, c. 97; 1963, c. 1165, s. 1; 1977, c. 468, s. 7.)
NC Gen Stat § 62-20 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 2 - Organization of Utilities Commission.|§ 62-20 - Participation by Attorney General in Commission proceedings.

 62-20. Participation by Attorney General in Commission proceedings.The Attorney General may intervene, when he deems it to be advisable in the public interest, in proceedings before the Commission on behalf of the using and consuming public, including utility users generally and agencies of the State. The Attorney General may institute and originate proceedings before the Commission in the name of the State, its agencies or citizens, in matters within the jurisdiction of the Commission. The Attorney General may appear before such State and federal courts and agencies as he deems it advisable in matters affecting public utility services. In the performance of his responsibilities under this section, the Attorney General shall have the right to employ expert witnesses, and the compensation and expenses therefor shall be paid from the Contingency and Emergency Fund. Upon request, the Commission shall furnish the Attorney General with copies of all applications, petitions, pleadings, order and decisions filed with or entered by the Commission. The Attorney General shall have access to all books, papers, studies, reports and other documents filed with the Commission.  (1949, c. 989, s. 1; c. 1029, s. 3; 1959, c. 400; 1963, c. 1165, s. 1; 1977, c. 468, s. 8; 2021-23, s. 4.)
NC Gen Stat § 62-22 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 2 - Organization of Utilities Commission.|§ 62-22 - Utilities Commission and Department of Revenue to coordinate facilities for ratemaking and taxation purposes.

 62-22. Utilities Commission and Department of Revenue to coordinate facilities for ratemaking and taxation purposes.The Commission, at the request of the Department of Revenue, shall make available to the Department of Revenue the services of such of the personnel of the Commission as may be desired and required for the purpose of furnishing to the Department of Revenue advice and information as to the value of properties of public utilities, the valuations of which for ad valorem taxation are required by law to be determined by the Department of Revenue. It shall be the duty of the Commission and the Department of Revenue, with regard to the assessment and valuation of properties of public utilities doing business in North Carolina, to coordinate the activities of said agencies so that each of them shall receive the benefit of the exchange of information gathered by them with respect to the valuations of public utilities property for ratemaking and taxation purposes, and the facilities of each of said agencies shall be made fully available to both of them.  (1949, c. 1029, s. 3; 1963, c. 1165, s. 1; 1973, c. 476, s. 193; 2021-23, s. 25.)
NC Gen Stat § 62-23 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 2 - Organization of Utilities Commission.|§ 62-23 - Commission as an administrative board or agency.

 62-23. Commission as an administrative board or agency.The Commission is hereby declared to be an administrative board or agency of the General Assembly created for the principal purpose of carrying out the administration and enforcement of this Chapter, and for the promulgation of rules and regulations and fixing utility rates pursuant to such administration; and in carrying out such purpose, the Commission shall assume the initiative in performing its duties and responsibilities in securing to the people of the State an efficient and economic system of public utilities in the same manner as commissions and administrative boards generally. In proceedings in which the Commission is exercising functions judicial in nature, it shall act in a judicial capacity as provided in G.S. 62-60. The Commission shall separate its administrative or executive functions, its rule making functions, and its functions judicial in nature to such extent as it deems practical and advisable in the public interest. (1963, c. 1165, s. 1.)
NC Gen Stat § 62-30 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 3 - Powers and Duties of Utilities Commission.|§ 62-30 - General powers of Commission.

 62-30. General powers of Commission.The Commission shall have and exercise such general power and authority to supervise and control the public utilities of the State as may be necessary to carry out the laws providing for their regulation, and all such other powers and duties as may be necessary or incident to the proper discharge of its duties. (1933, c. 134, s. 2; 1941, c. 97; 1963, c. 1165, s. 1.)
NC Gen Stat § 62-31 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 3 - Powers and Duties of Utilities Commission.|§ 62-31 - Power to make and enforce rules and regulations for public utilities.

 62-31. Power to make and enforce rules and regulations for public utilities.The Commission shall have and exercise full power and authority to administer and enforce the provisions of this Chapter, and to make and enforce reasonable and necessary rules and regulations to that end. (1907, c. 469, s. 1a; 1913, c. 127, s. 2; C.S., s. 1037; 1933, c. 134, s. 8; 1941, c. 97; 1947, c. 1008, s. 2; 1949, c. 1132, s. 3; 1963, c. 1165, s. 1.)
NC Gen Stat § 62-32 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 3 - Powers and Duties of Utilities Commission.|§ 62-32 - Supervisory powers; rates and service.

 62-32. Supervisory powers; rates and service.(a) Under the rules herein prescribed and subject to the limitations hereinafter set forth, the Commission shall have general supervision over the rates charged and service rendered by all public utilities in this State.(b) Except as provided in this Chapter for bus companies, the Commission is hereby vested with all power necessary to require and compel any public utility to provide and furnish to the citizens of this State reasonable service of the kind it undertakes to furnish and fix and regulate the reasonable rates and charges to be made for such service. (1913, c. 127, s. 7; C.S., s. 1112(b); 1933, c. 134, s. 3; 1937, c. 108, s. 2; 1941, cc. 59, 97; 1959, c. 639, s. 12; 1963, c. 1165, s. 1; 1985, c. 676, s. 5.)
NC Gen Stat § 62-33 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 3 - Powers and Duties of Utilities Commission.|§ 62-33 - Commission to keep informed as to utilities.

 62-33. Commission to keep informed as to utilities.The Commission shall at all times keep informed as to the public utilities, their rates and charges for service, and the service supplied and the purposes for which it is supplied. (1933, c. 134, s. 16; 1937, c. 165; 1939, c. 365, ss. 1, 2; 1941, c. 97; 1963, c. 1165, s. 1.)
NC Gen Stat § 62-34 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 3 - Powers and Duties of Utilities Commission.|§ 62-34 - To investigate companies under its control; visitation and inspection.

 62-34. To investigate companies under its control; visitation and inspection.(a) The Commission shall from time to time visit the places of business and investigate the books and papers of all public utilities to ascertain if all the orders, rules and regulations of the Commission have been complied with, and shall have full power and authority to examine all officers, agents and employees of such public utilities, and all other persons, under oath or otherwise, and to compel the production of papers and the attendance of witnesses to obtain the information necessary for carrying into effect and otherwise enforcing the provisions of this Chapter.(b) Members of the Commission, Commission staff, and Public Staff may during all reasonable hours enter upon any premises occupied by any public utility, for the purpose of making the examinations and tests and exercising any power provided for in this Article, and may set up and use on such premises any apparatus and appliances necessary therefor. Such public utility shall have the right to be represented at the making of such examinations, tests and inspections.(c) The Public Staff shall have the right to examine confidential information as defined in G.S. 132-1.2 in exercising any power or performing any duty authorized by this Chapter. The Public Staff shall not disclose confidential information except as authorized by (i) the person or entity having the right to assert confidentiality, (ii) the Commission, or (iii) a court of competent jurisdiction. Any information not designated in writing as confidential by the person or entity disclosing it to the Public Staff is subject to disclosure. Any dispute about whether information has been properly designated as confidential shall be determined by the Commission upon motion and response of interested parties. Information shall be considered confidential only to the extent provided by law.  (1899, c. 164, s. 1; Rev., s. 1064; 1913, c. 127, ss. 1, 2, 7; 1917, c. 194; C.S., s. 1060; 1933, c. 134, s. 8; c. 307, s. 14; 1941, c. 97; 1963, c. 1165, s. 1; 1977, c. 468, s. 10; 2021-23, ss. 5, 24.)
NC Gen Stat § 62-35 (2021)
2021 North Carolina General Statutes|Chapter 62 - Public Utilities|Article 3 - Powers and Duties of Utilities Commission.|§ 62-35 - System of accounts.

 62-35. System of accounts.(a) The Commission may establish a system of accounts to be kept by the public utilities under its jurisdiction, or may classify said public utilities and establish a system of accounts for each class, and prescribe the manner of keeping such accounts.(b) The Commission may require any public utility under its jurisdiction to keep separate or allocate the revenue from and the cost of doing interstate and intrastate business in North Carolina.(c) The Commission may ascertain, determine, and prescribe what are proper and adequate charges for depreciation of the several classes of property for each public utility. The Commission may prescribe such changes in such charges for depreciation as it finds necessary. (Ex. Sess. 1913, c. 20, s. 14; C.S., s. 1088; 1931, c. 455; 1933, c. 134, s. 8; c. 307, s. 13; 1941, c. 97; 1963, c. 1165, s. 1.)