reglab/statecodes huggingface dataset:
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 3 - FUTURE TEST YEAR PERIOD FILING REQUIREMENTS IN SUPPORT OF RATE SCHEDULES FOR INVESTOR-OWNED UTILITIES › Section 17.1.3.17 - FUTURE TEST YEAR PERIOD ESTIMATES SHALL BE FULLY EXPLAINED

Current through Register Vol. 35, No. 13, July 16, 2024
The future test year period estimates shall be fully
				  explained and linked to the historic base period and any linkage data.
A. For any material changes between base
				period and future test year period, cost drivers shall be separately
				identified, explained and justified as well as linked to the historical base
				period and any linkage data.
(1) For example,
				for operation and maintenance expenses, changes in prices and in activity
				levels (e.g. number of employees, etc.) shall be fully explained and separately
				detailed by USOA account and elements of cost (segregated between labor and
				non-labor) and, if budget estimates are used, referenced to budget
				documentation by cost center.
(2)
				For revenues, taxes and rate base, an analysis of the change between the
				historical and forecast period shall be made that distinguishes between volume
				and cost/price changes to the extent practicable.
(3) For non-plant items, any material change
				shall be separately identified, explained and justified.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 3 - FUTURE TEST YEAR PERIOD FILING REQUIREMENTS IN SUPPORT OF RATE SCHEDULES FOR INVESTOR-OWNED UTILITIES › Section 17.1.3.18 - FUTURE TEST YEAR PERIOD ESTIMATES SHALL BE SUPPORTED AND JUSTIFIED

Current through Register Vol. 35, No. 13, July 16, 2024
The future test year period may be established by utilizing
				  adjustments, forecasts, budgets or other reasonable methods; provided, however,
				  that all future test year values, whether at the USOA account or sub-account
				  level or at the cost center level, shall be fully described, justified, and
				  supported through linkage data.
A. If
				budget estimates are used, the estimates shall still be fully supported,
				explained and justified in the context of this rule, with full budget process
				documentation. If a company uses a budget it shall:
(1) substantiate how it derived its
				estimates, starting with the base period; and
(2) the support provided shall allow staff
				and intervenors to evaluate the company's budget numbers in the future test
				period.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 3 - FUTURE TEST YEAR PERIOD FILING REQUIREMENTS IN SUPPORT OF RATE SCHEDULES FOR INVESTOR-OWNED UTILITIES › Section 17.1.3.19 - CHANGES TO INITIAL RATE APPLICATION

Current through Register Vol. 35, No. 13, July 16, 2024
A. During the rate proceeding, the commission
				shall consider the utility's proposed revisions, if any, to the originally
				filed future test year period. The utility shall timely notify the commission,
				staff and intervenors of any proposed revisions due to errors, changes in law
				or other changed circumstances that decrease or increase its requested revenue
				requirements by an amount that materially affects its original filing and shall
				provide detailed sufficient explanations for the proposed revisions. For
				purposes of this section, "materially affects" means proposed revisions that
				decrease or increase the utility's originally filed jurisdictional revenue
				deficiency or surplus by five percent (5%) or more.
B. If the utility's proposed revisions
				materially affect its original filing, it shall file a modification of its
				original filing with the commission. Modifications shall be approved only by
				order of the commission. If the commission approves the modification, the
				original filing shall be rendered incomplete, and the suspension period of the
				proposed rates shall start anew. Any approved modification that results in an
				increase to rates above the amount that was originally filed shall require the
				utility to issue a new notice to customers consistent with the law.
C. Revisions provided by the utility through
				errata or in response to discovery requests that do not require the filing of a
				modification by the utility shall be incorporated into a comprehensive list
				(with detailed sufficient explanations for the revisions) filed and served on a
				date that:
1. is established by the presiding
				officer in the procedural schedule;
2. provides reasonable notice to all parties;
				and
3. is before the date staff
				and intervenor direct testimony is due to be filed under the procedural
				schedule. Such revisions shall be presented as adjustments to the utility's
				original presentation (rather than as a revised presentation) so that the
				adjustments are verifiable between the original presentation and the revised
				figures.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 120 - RULEMAKING PROCEDURES › Section 17.1.120.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
NMPSC Rule 120 [17.1.120 NMAC] shall apply to all rulemaking
				  proceedings pursuant to the Public Utility Act.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 120 - RULEMAKING PROCEDURES › Section 17.1.120.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The purpose of NMPSC Rule 120 [17.1.120 NMAC] is to establish
				  a rulemaking procedure which will enable the New Mexico Public Service
				  Commission [New Mexico Public Regulation Commission] to secure the views and
				  statements of all interested persons concerning rules and regulations adopted
				  pursuant to the Public Utility Act, NMSA 1978, Section
				  62-6-1.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 120 - RULEMAKING PROCEDURES › Section 17.1.120.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
When used in NMPSC Rule 120 [17.1.120 NMAC] unless otherwise
				  specified the following definitions shall apply.
A. "Commission" means the New Mexico Public
				Service Commission [New Mexico Public Regulation Commission].
B. "Rule" or "Regulation" means the whole or
				any part of every Commission rule concerning utilities under this Commission's
				jurisdiction, pursuant to the Public Utility Act, but shall not include
				statements of policy or interpretive rulings issued to clarify the policy of
				the Commission with respect to the Act.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 120 - RULEMAKING PROCEDURES › Section 17.1.120.8 - TABLE OF CONTENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Preamble [17.1.120.6 NMAC]
B.
				Applicability [17.1.120.2 NMAC]
C.
				Definitions [17.1.120.7 NMAC]
D.
				Rulemaking Prerequisites [17.1.120.9 NMAC]
E. Rulemaking Hearings [17.1.120.10
				NMAC]
F. Hearing Examiner
				[17.1.120.11 NMAC]
G. Record of the
				Rulemaking Hearing [17.1.120.12 NMAC]
H. Additional Comments [17.1.120.13
				NMAC]
I. Order of Advance Notice of
				Rulemaking [17.1.120.14 NMAC]
J.
				Filing of Rules [17.1.120.15 NMAC]
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 120 - RULEMAKING PROCEDURES › Section 17.1.120.9 - RULEMAKING PREREQUISITES

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Prior to the adoption, amendment, or repeal of any rule the Commission shall
				publish notice of its proposed action in the New Mexico Register and at least
				forty-five (45) days prior to its proposed action:
(1) Publish notice of its proposed action in
				newspapers of general circulation in the State of New Mexico so as to achieve
				statewide circulation;
(2) Notify
				utilities under its jurisdiction by mail and any person or group filing a
				written request for such notification to the Public Service Commission [New
				Mexico Public Regulation Commission], notification being by mail to the last
				address specified by the person or group. Requests from such persons or groups
				shall be renewed in December of each year. Notification under this rule shall
				include a copy of the proposed rulemaking.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 120 - RULEMAKING PROCEDURES › Section 17.1.120.10 - RULEMAKING HEARINGS

Current through Register Vol. 35, No. 13, July 16, 2024
In the event the Commission decides to take additional
				  comments at a hearing, rulemaking hearings shall be conducted as
				  follows:
A. The rules of civil
				procedure and the rules of evidence shall not apply.
B. Unless the circumstances otherwise justify
				the order of appearance will be as follows:
(1) Comments of Commission staff,
(2) Comments of each proponent,
(3) Comments of each opponent, and
(4) Comments of other interested
				persons.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 120 - RULEMAKING PROCEDURES › Section 17.1.120.11 - HEARING EXAMINER

Current through Register Vol. 35, No. 13, July 16, 2024
The Commission may appoint a Hearing Examiner to conduct the
				  hearing and receive evidence. The Hearing Examiner will be authorized to make
				  all rulings in the conduct of the proceedings and in the receipt of statements
				  and supporting data. All utilities affected by the action of the Commission and
				  other interested persons who have submitted data to the Hearing Examiner or who
				  have otherwise participated in the proceedings shall be furnished a copy of the
				  recommendations of the Hearing Examiner. Written comments regarding the Hearing
				  Examiner's recommendations must be submitted directly to the Commission no
				  later than fifteen (15) calendar days after the filing of said
				  recommendations.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 120 - RULEMAKING PROCEDURES › Section 17.1.120.12 - RECORD OF THE RULEMAKING HEARING

Current through Register Vol. 35, No. 13, July 16, 2024
A. A record shall be made at each proceeding,
				the cost of which shall be borne by the Commission. Transcript costs shall be
				paid by those persons requesting transcripts. The cost of providing transcripts
				to the Commission shall be borne by the Commission.
B. The record shall be closed at the
				conclusion of the proceeding unless the Commission or Hearing Examiner holds it
				open for no longer than thirty (30) days for the purpose of receiving
				additional written supporting data. Additional written supporting data shall be
				limited to those matters for which permission was expressly granted, and the
				Commission or Hearing Examiner may make provisions for response to the written
				supporting data by those persons who participated in the proceeding. Persons
				submitting additional written supporting data or responses to the written
				supporting data shall provide to the Commission seven (7) copies of each
				supporting data or response.
C. The
				court reporter shall provide an index in the front of each transcript which
				states:
(1) The name of each
				individual;
(2) The pages at which
				an individual's statements appear;
(3) Identification of supporting data;
				and
(4) The pages at which
				supporting data was introduced, was entered, and appears in the
				transcript.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 120 - RULEMAKING PROCEDURES › Section 17.1.120.13 - ADDITIONAL COMMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
At the conclusion of the hearing the Commission or Hearing
				  Examiner may request participants to submit prepared findings of fact,
				  conclusions of law, briefs, or other pertinent supporting
				  information.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 120 - RULEMAKING PROCEDURES › Section 17.1.120.14 - ORDER OF ADVANCE NOTICE OF RULEMAKING

Current through Register Vol. 35, No. 13, July 16, 2024
For purposes of developing proposed rules and regulations
				  under NMPSC Rule 120 [17.1.120 NMAC], the Commission may order utilities under
				  its jurisdiction to submit specific information reasonably required and
				  pertinent to the rulemaking, may request attendance at informal meetings or
				  workshops, and may invite participation in generic hearings. At least thirty
				  (30) days' notice of the time, place, and date of such meetings, workshops, or
				  generic hearings shall be given to each affected utility and other interested
				  parties requesting such information.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 120 - RULEMAKING PROCEDURES › Section 17.1.120.15 - FILING RULES

Current through Register Vol. 35, No. 13, July 16, 2024
Each rule, amendment, or repeal thereof adopted by the
				  Commission shall be filed with the State Records Center in accordance with NMSA
				  1978, Section
				  14-4-3
				  and with the New Mexico Register in accordance with NMSA 1978, Section
				  14-4-7.1.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 120 - RULEMAKING PROCEDURES › Section 17.1.120.16 - HISTORY

Current through Register Vol. 35, No. 13, July 16, 2024
Codified by NMPSC Case No. 2086, order dated June 30, 1988,
				  unless otherwise noted. Formerly NMPSC General Order No. 29, superseded for
				  purposes of rule reorganization and codification; Amended by NMPSC Case No.
				  2311, order dated April 16, 1990.
Compiler's Note: The final section of General Order No. 29
					 provided that "this Order shall be effective upon filing with the State
					 Record's Center." This provision is omitted from NMPSC Rule 120 17.1.120 NMAC
					 because it refers specifically to the status of General Order No. 29, which is
					 now superseded for purposes of
					 codification.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 210 - SCHEDULE OF RATES RULES AND FORMS › Section 17.1.210.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico Public Service Commission [New Mexico Public
				  Regulation Commission].
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 210 - SCHEDULE OF RATES RULES AND FORMS › Section 17.1.210.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
NMPSC Rule 210 [17.1.210 NMAC] is designed to provide
				  for:
A. The general form and
				arrangement of Rates, Rules, and Forms showing in a uniform and convenient
				manner all rates, classifications of service, service rules, privileges, or
				conditions relating to rates and service, forms, the public inspection thereof,
				and adherence thereto, as provided by NMSA 1978, Sections
				62-8-3,
				62-8-4,
				and
				62-8-5;
B. The procedure to be followed in the filing
				of rate sheets or changes thereto, as provided by NMSA 1978, Section
				62-8-7;
C. The form and character of other
				information relative to public utility rates and service required by the
				Commission to be filed under the general authority contained in NMSA 1978,
				Section
				62-6-4,
				consistent with effective exercise of the Commission's supervisory
				powers.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 210 - SCHEDULE OF RATES RULES AND FORMS › Section 17.1.210.8 - TABLES OF CONTENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Permanent Schedule of Rates, Rules and Forms [17.1.210.9 NMAC]
(1) General Application and Purpose
				[17.1.210.6 NMAC]
(2) Time of
				Filing
(3) Schedule of Rates,
				Rules, and Forms
(4) Separate
				Schedule of Rates, Rules, and Forms for Separate Utility Services
(5) Uniform Size Pages
(6) Original and Four Copies Filed, One
				Conformed Copy Returned
(7)
				Arrangement of Schedules
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 210 - SCHEDULE OF RATES RULES AND FORMS › Section 17.1.210.10 - CONTENT AND FORM OF CURRENT SCHEDULE OF RATES, RULES, AND FORMS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Table of
				Contents--Rates: A complete list shall be maintained of all rates, charges, and
				NMPSC Rule 570 [17.9.570 NMAC] buy-back rates filed in the rate subsection of
				the schedule of Rates, Rules, and Forms. This list shall be tabulated by rate
				number.
B. Rate Pages: Rate pages
				shall be substantially in the form provided in Attachment A, and each rate page
				shall include the following information as nearly as possible in the order
				shown:
(1) Rate number;
(2) Class of service, such as residential,
				commercial, industrial, etc., with each class of service in a separate rate on
				separate pages;
(3) End-use such as
				heating, lighting, or power service;
(4) Territory to which the rate is
				applicable;
(5) Where more than one
				rate block is to be charged, the blocks listed in tabular form with the lowest
				block listed first;
(6) Minimum or
				customer charge and whether any usage is included in the minimum or customer
				charge; and
(7) Any general or
				special conditions, exceptions, or limitations regarding the rate and service
				provided by the rate, such as demand or ratchet provisions, etc., applicable to
				the rate.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 210 - SCHEDULE OF RATES RULES AND FORMS › Section 17.1.210.11 - SUCCEEDING CHANGES AND ADDITIONS TO RATES, RULES, AND FORMS-MANNER AND EFFECT OF FILING

Current through Register Vol. 35, No. 13, July 16, 2024
A. New and
				Cancelled Rates, Rules, and Forms--How Shown:
(1) When any change is made in a Rate, Rule,
				or Form, or any part thereof, a new Rate, Rule, or Form shall be filed and
				attention shall be directed to the changes on the revised Rate, Rule, or Form
				by placing an "X" at the right-hand border on the line which contains the
				change (See Attachment A). When all or most of the Rates, Rules, or Forms are
				to be changed, the "X" may be placed near the top of the page below the
				schedule name with a notation to that effect.
(2) The new page shall bear the same Rate,
				Rule, or Form number and pertain to the same character of service as the page
				being replaced and shall take the place of and cancel the old one.
(3) Cancelled Rates, Rules, or Forms will not
				be destroyed but will be removed at the time they become obsolete and
				maintained as a separate subsection of the Schedule of Rates, Rules, and
				Forms.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 210 - SCHEDULE OF RATES RULES AND FORMS › Section 17.1.210.12 - SPECIAL PROVISIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Public
				Inspection of Rates, Rules, or Forms--Posting Notice: Each public utility shall
				maintain a notice posted in a conspicuous location at each of its New Mexico
				business offices stating that its complete schedules are open to public
				inspection at its main and outlying business offices, at the office serving the
				particular territory in which the customer receives service, and at the offices
				of the New Mexico Public Service Commission [New Mexico Public Regulation
				Commission]. The notice shall give the location of such offices.
B. Effect of Rates, Rules, or Forms on
				Contracts: All contracts and agreements made between a public utility and its
				customers covering service rendered or to be rendered shall contain
				substantially the following provision: "This contract, including the attached
				rate schedule, shall at all times be subject to change or modification by order
				of the New Mexico Public Service Commission [New Mexico Public Regulation
				Commission]. You will receive notice in accordance with the Commission's
				requirements when we are requesting the Commission to take action which could
				cause a change in the terms of this contract."
C. Contracts--Filing: All special contracts
				dealing with Rates, Rules, or Forms shall be maintained by the utility and made
				available to Commission staff upon request. However, this provision shall not
				relieve a utility from the duty of filing rates concisely setting forth the
				terms and conditions applicable to any service rendered under such special
				contract.
D. Filing Fee: Every new
				or changed Rate, Rule, or Form submitted for filing shall be accompanied by a
				filing fee of one dollar ($1.00) for each proposed Rate, Rule, or Form. Tables
				of Contents may be submitted for filing without fee. No filing governed by
				NMPSC Rule 210 [17.1.210 NMAC] is complete unless accompanied by its filing
				fee.
E. Effect of NMPSC Rule 210
				[17.1.210 NMAC]: NMPSC Rule 210 [17.1.10 NMAC] and NMPSC Rule 110.40 [17.1.2.53
				NMAC] shall be construed as consistent with each other to the extent possible.
				In the event of any inconsistencies NMPSC Rule 110.40 [17.1.2.53 NMAC] shall
				govern.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 210 - SCHEDULE OF RATES RULES AND FORMS › Section 17.1.210.13 - HISTORY

Current through Register Vol. 35, No. 13, July 16, 2024
NMPSC Case No. 2086, order dated June 30, 1988, unless
				  otherwise noted. Formerly NMPSC Second Revised General Order No. 2, superseded
				  for purposes of rule reorganization and codification.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 330 - UNIFORM TAX ADJUSTMENT CLAUSE IN RATE SCHEDULES › Section 17.1.330.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico Public Service Commission [New Mexico Public
				  Regulation Commission].
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 330 - UNIFORM TAX ADJUSTMENT CLAUSE IN RATE SCHEDULES › Section 17.1.330.8 - [TABLE OF CONTENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Tax
				Adjustment Clause [17.1.330.9 NMAC]
B. Surcharge or Inclusion in Billings
				[17.1.330.10 NMAC]
C. Other Tax
				Adjustment Clause Not Permitted [17.1.330.11 NMAC]
D. Special Contract Rate Schedules Exception
				[17.1.330.12 NMAC]
E. Tariff
				Schedules on File [17.1.330.13 NMAC]
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 330 - UNIFORM TAX ADJUSTMENT CLAUSE IN RATE SCHEDULES › Section 17.1.330.9 - TAX ADJUSTMENT CLAUSE

Current through Register Vol. 35, No. 13, July 16, 2024
Any public utility electing to incorporate a tax adjustment
				  clause in any rate schedule shall use the following language. Billings under
				  this schedule may be increased by an amount equal to the sum of the taxes
				  payable under the Gross Receipts and Compensating Tax Act and of all other
				  taxes, fees, or charges (exclusive of ad valorem, state, and federal income
				  taxes) payable by the utility and levied or assessed by any governmental
				  authority on the public utility service rendered, or on the right or privilege
				  of rendering the service, or on any object or event incidental to the rendition
				  of the service.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 330 - UNIFORM TAX ADJUSTMENT CLAUSE IN RATE SCHEDULES › Section 17.1.330.10 - SURCHARGE OR INCLUSION IN BILLINGS

Current through Register Vol. 35, No. 13, July 16, 2024
Except for the Gross Receipts and Compensating Tax and local
				  sales taxes, the filed rates and, consequently, the billings of public
				  utilities operating in the State of New Mexico as of April 10, 1968 [the date
				  of General Order No. 25, codified by NMPSC Rule 330] [17.1.330 NMAC] already
				  included all federal, state, and local taxes, fees, and charges as of that
				  date. Such school tax and local sales taxes, if any, together with includable
				  taxes, fees, or charges subsequent to that date and elected to be included by
				  any utility in its billings under any filed rate may either be added to its
				  billings by surcharge or may be included in the billings with a reference on
				  the face of the bill that the amount billed includes such taxes, fees, or
				  charges.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 330 - UNIFORM TAX ADJUSTMENT CLAUSE IN RATE SCHEDULES › Section 17.1.330.11 - OTHER TAX ADJUSTMENT CLAUSE NOT PERMITTED

Current through Register Vol. 35, No. 13, July 16, 2024
No tax adjustment clause inconsistent with that allowed by
				  NMPSC Rule 330 [17.1.330 NMAC] may be used by any public utility in any rate
				  schedule.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 330 - UNIFORM TAX ADJUSTMENT CLAUSE IN RATE SCHEDULES › Section 17.1.330.12 - SPECIAL CONTRACT RATE SCHEDULES EXCEPTION

Current through Register Vol. 35, No. 13, July 16, 2024
NMPSC Rule 330 [17.1.330 NMAC] shall have no application to
				  special contract rate schedules, filed or to be filed.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 330 - UNIFORM TAX ADJUSTMENT CLAUSE IN RATE SCHEDULES › Section 17.1.330.13 - TARIFF SCHEDULES ON FILE

Current through Register Vol. 35, No. 13, July 16, 2024
Any tariff schedules on file and effective with the
				  Commission on April 10, 1968 [the date of General Order No. 25, codified by
				  NMPSC Rule 330] [17.1.330 NMAC], which referred to the New Mexico Emergency
				  School Tax Act, shall be construed to refer to the Gross Receipts and
				  Compensating Tax Act mentioned in NMPSC Rules 330.1 and 330.3 [17.1.330.9
				  NMAC and
				  17.1.330.11
				  NMAC.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 1 - UTILITIES GENERAL PROVISIONS › Part 330 - UNIFORM TAX ADJUSTMENT CLAUSE IN RATE SCHEDULES › Section 17.1.330.14 - HISTORY

Current through Register Vol. 35, No. 13, July 16, 2024
NMPSC Case No. 2086, order dated June 30, 1988, unless
				  otherwise noted. Formerly First Revised General Order No. 25, superseded for
				  purposes of rule reorganization and codification. Readopted without revision in
				  NMPSC Case No. 2360, Order dated August 17, 1992.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 220 - ENFORCEMENT OF REPORTING REQUIREMENTS › Section 17.3.220.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico Public Service Commission [New Mexico Public
				  Regulation Commission].
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 220 - ENFORCEMENT OF REPORTING REQUIREMENTS › Section 17.3.220.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
A. NMPSC Rule 220
				[17.3.220 NMAC] shall govern the reports required under Commission rules from
				electric, gas, water, and sewer utilities subject to the jurisdiction of the
				Commission.
B. NMPSC Rule 220
				[17.3.220 NMAC] shall not govern reporting requirements required in compliance
				with Commission cases or other matters before the Commission other than those
				reporting requirements specifically required by Commission rules. NMPSC Rule
				220 [17.3.220 NMAC] also shall not govern requirements of the Commission
				concerning the filing of applications for or approval of rates, securities,
				Certificates of Public Convenience and Necessity, changes of ownership, or
				other matters of Commission jurisdiction other than reports required by the
				Commission's rules.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 220 - ENFORCEMENT OF REPORTING REQUIREMENTS › Section 17.3.220.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
NMPSC Rule 220 [17.3.220 NMAC] is adopted under the authority
				  vested in the Commission pursuant to NMSA 1978, Sections 62-6-1,
				  62-6-18,
				  and
				  62-12-4 to
				  62-12-6.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 220 - ENFORCEMENT OF REPORTING REQUIREMENTS › Section 17.3.220.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
NMPSC Rule 220 [17.3.220 NMAC] is intended to improve the New
				  Mexico Public Service Commission's [New Mexico Public Regulation Commission's]
				  ability to monitor and enforce compliance with the reporting requirements set
				  forth in the Commission's Code of Rules and Regulations.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 220 - ENFORCEMENT OF REPORTING REQUIREMENTS › Section 17.3.220.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
When used in NMPSC Rule 220 [17.3.220 NMAC] unless otherwise
				  specified the following definitions will apply:
A. "Commission" means the New Mexico Public
				Service Commission [New Mexico Public Regulation Commission].
B. "Executive Director" means the Executive
				Director of the New Mexico Public Service Commission [New Mexico Public
				Regulation Commission].
C. "Report"
				means a written document or oral notification as required by Commission rule
				containing certain information which a utility provides to the Commission on a
				regular basis or in response to a certain event or action as prescribed by a
				Commission rule. This does not include rate or security filings, applications,
				motions, or interrogatories nor does it include reports or information required
				by Order in an individual Commission case. "Annual Reports" means the reports
				required by NMPSC Rules 510, 610, and 720 [17.3.510 NMAC, 17.3.610 NMAC and
				17.12.720 NMAC]. All reports will be typed or machine printed on 8 1/2 x 11
				inch pages.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 220 - ENFORCEMENT OF REPORTING REQUIREMENTS › Section 17.3.220.8 - TABLE OF CONTENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Purpose [17.3.220.6 NMAC]
B.
				Applicability [17.3.220.2 NMAC]
C.
				Authority [17.3.220.3 NMAC]
D.
				Definitions: [17.3.220.7 NMAC]
E.
				Utility Application for Extension of Due Date for Reports [17.3.220.9
				NMAC]
F. Enforcement of Reporting
				Requirements [17.3.220.10 NMAC]
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 220 - ENFORCEMENT OF REPORTING REQUIREMENTS › Section 17.3.220.9 - UTILITY APPLICATION FOR EXTENSION OF DUE DATE FOR REPORTS

Current through Register Vol. 35, No. 13, July 16, 2024
For good cause shown a utility may request an extension of
				  the due date of a given report provided that the request for extension is
				  submitted in writing to the Executive Director at least ten (10) days prior to
				  the due date of the report. The request for extension should include a specific
				  date by which the utility proposes to file the report. For good cause shown the
				  Executive Director may in his discretion grant the extension.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 220 - ENFORCEMENT OF REPORTING REQUIREMENTS › Section 17.3.220.10 - ENFORCEMENT OF REPORTING REQUIREMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
Strict compliance with the due dates of reports including
				  Annual Reports is required of all utilities. Failure to file reports including
				  Annual Reports required under the Commission's rules by the appropriate due
				  date may subject a utility to penalties as prescribed in NMSA 1978, Sections
				  62-12-4,
				  62-12-5, and
				  62-12-6,
				  including fines of no less than one hundred dollars ($100) and no greater than
				  ten thousand dollars ($10,000) for each offense unless the utility has received
				  an exemption, variance, or extension as outlined in NMPSC Rule 220 [17.3.220
				  NMAC] or other applicable rule of the Commission, and said exemption, variance,
				  or extension would relieve the utility of the obligation of filing said report
				  by the appropriate due date. Failure of a utility to fulfill the terms of an
				  exemption, variance, or extension shall also subject a utility to the penalties
				  described herein.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 220 - ENFORCEMENT OF REPORTING REQUIREMENTS › Section 17.3.220.11 - HISTORY

Current through Register Vol. 35, No. 13, July 16, 2024
Codified by NMPSC Case No. 2086, order dated June 30, 1988;
				  Amended by NMPSC Case No. 2232, order dated December 19, 1988; Amended by NMPSC
				  Case No. 2277, order dated December 29, 1989.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 310 - PRESERVATION OF RECORDS › Section 17.3.310.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico Public Service Commission [New Mexico Public
				  Regulation Commission].
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 310 - PRESERVATION OF RECORDS › Section 17.3.310.8 - TABLE OF CONTENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Preservation of Records by Rural Electric Cooperatives [17.3.310.9
				NMAC]
B. Preservation of Records by
				Utilities Other Than Rural Electric Cooperatives [17.3.310.10 NMAC]
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 310 - PRESERVATION OF RECORDS › Section 17.3.310.9 - PRESERVATION OF RECORDS BY RURAL ELECTRIC COOPERATIVES

Current through Register Vol. 35, No. 13, July 16, 2024
The Rural Electrification Administration's MANUAL FOR
				  PRESERVATION OF BORROWERS' RECORDS (ELECTRIC), March, 1957, REA Bulletin No.
				  180-2 with any subsequent revisions, is prescribed for all corporations
				  organized under the New Mexico Rural Electric Cooperative Act subject to the
				  Commission's jurisdiction. The said utilities shall preserve their records in
				  compliance with the requirements of the said REA Bulletin No.
				  180-2.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 310 - PRESERVATION OF RECORDS › Section 17.3.310.10 - PRESERVATION OF RECORDS BY UTILITIES OTHER THAN RURAL ELECTRIC COOPERATIVES

Current through Register Vol. 35, No. 13, July 16, 2024
The National Association of Railroad and Utilities
				  Commissioners' REGULATIONS TO GOVERN THE PRESERVATION OF RECORDS OF ELECTRIC,
				  GAS AND WATER UTILITIES, Revised 1963, with any subsequent revisions by the
				  National Association of Regulatory Utility Commissioners (NARUC), is prescribed
				  for all gas, water, sewer, and electric utilities subject to the Commission's
				  jurisdiction except for corporations organized under the New Mexico Rural
				  Electric Cooperative Act. The said utilities shall preserve their records in
				  compliance with the said Regulations.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 310 - PRESERVATION OF RECORDS › Section 17.3.310.11 - HISTORY

Current through Register Vol. 35, No. 13, July 16, 2024
NMPSC Case No. 2086, order dated June 30, 1988, Amended by
				  NMPSC Case No. 2277, order dated December 29, 1989. Formerly NMPSC General
				  Order No. 3, superseded for purposes of rule reorganization and
				  codification.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 320 - UNIFORM ACCOUNTING PROCEDURES FOR ACCELERATED AMORTIZATION, LIBERALIZED DEPRECIATION, AND TAX CREDITS › Section 17.3.320.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico Public Service Commission [New Mexico Public
				  Regulation Commission].
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 320 - UNIFORM ACCOUNTING PROCEDURES FOR ACCELERATED AMORTIZATION, LIBERALIZED DEPRECIATION, AND TAX CREDITS › Section 17.3.320.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 320 - UNIFORM ACCOUNTING PROCEDURES FOR ACCELERATED AMORTIZATION, LIBERALIZED DEPRECIATION, AND TAX CREDITS › Section 17.3.320.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 320 - UNIFORM ACCOUNTING PROCEDURES FOR ACCELERATED AMORTIZATION, LIBERALIZED DEPRECIATION, AND TAX CREDITS › Section 17.3.320.4 - DURATION

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 320 - UNIFORM ACCOUNTING PROCEDURES FOR ACCELERATED AMORTIZATION, LIBERALIZED DEPRECIATION, AND TAX CREDITS › Section 17.3.320.5 - EFFCTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 320 - UNIFORM ACCOUNTING PROCEDURES FOR ACCELERATED AMORTIZATION, LIBERALIZED DEPRECIATION, AND TAX CREDITS › Section 17.3.320.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 320 - UNIFORM ACCOUNTING PROCEDURES FOR ACCELERATED AMORTIZATION, LIBERALIZED DEPRECIATION, AND TAX CREDITS › Section 17.3.320.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 320 - UNIFORM ACCOUNTING PROCEDURES FOR ACCELERATED AMORTIZATION, LIBERALIZED DEPRECIATION, AND TAX CREDITS › Section 17.3.320.8 - TABLE OF CONTENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				Preamble [17.3.320.9 NMAC]
B.
				Accounting Procedures for Accelerated Amortization and Liberalized Depreciation
				[17.3.320.10 NMAC]
C. Accounting
				Procedures for Federal Investment Tax Credit [17.3.320.11 NMAC]
D. Relief [17.3.320.12 NMAC]
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 320 - UNIFORM ACCOUNTING PROCEDURES FOR ACCELERATED AMORTIZATION, LIBERALIZED DEPRECIATION, AND TAX CREDITS › Section 17.3.320.9 - PREAMBLE

Current through Register Vol. 35, No. 13, July 16, 2024
A. Uniform
				accounting procedures shall be used by all public utilities for amounts
				certified by the federal government for accelerated amortization pursuant to
				Section 168 of the Internal Revenue Code and applicable regulations and for
				liberalized depreciation allowances pursuant to Section 167 of the Internal
				Revenue Code. Uniform accounting procedures shall be used by all public
				utilities for amounts certified by the federal government for federal
				investment tax credits pursuant to Section 46 of the Internal Revenue
				Code.
B. Pursuant to IRC Section
				168 certificates of necessity were issued by the federal government only after
				evidence had been presented that the facilities were essential to the national
				effort and that there was probably future economic usefulness of the
				facilities. It is recognized that the amortization privilege assures only one
				thing, namely that the tax reduction will be realized during the period of
				amortization, which is usually five (5) years, instead of being spread over the
				life of the property.
C.
				Subsequently Congress and the Internal Revenue Service in IRC Section 167 and
				Treas. Reg. Section 1.167 have made provisions for liberalized depreciation
				allowances wherein the tax reduction benefits are similar in character to those
				of the accelerated amortization privilege. The tax reduction will be realized
				during the early years after the purchase and installation of the asset, and
				the taxes will increase in the later years of the asset's life.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 320 - UNIFORM ACCOUNTING PROCEDURES FOR ACCELERATED AMORTIZATION, LIBERALIZED DEPRECIATION, AND TAX CREDITS › Section 17.3.320.10 - ACCOUNTING PROCEDURES FOR ACCELERATED AMORTIZATION AND LIBERALIZED DEPRECIATION

Current through Register Vol. 35, No. 13, July 16, 2024
In order to insure proper accounting for accelerated
				  amortization and liberalized depreciation a utility may take these allowances
				  for tax purposes but shall continue to charge customary depreciation on the
				  books. The utility shall make a further charge on the books equivalent to the
				  tax reduction arising by reason of the allowances (instead of customary
				  depreciation) and credit this to an accumulated deferred income tax account.
				  After the allowance period, when the property has been fully amortized or
				  depreciated through the application of accelerated amortization or liberalized
				  depreciation, the reserve in the Accumulated Deferred Income Tax Account shall
				  be used to pay taxes on that income in excess of the income which would have
				  been derived had customary depreciation been utilized.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 320 - UNIFORM ACCOUNTING PROCEDURES FOR ACCELERATED AMORTIZATION, LIBERALIZED DEPRECIATION, AND TAX CREDITS › Section 17.3.320.11 - ACCOUNTING PROCEDURES FOR FEDERAL INVESTMENT TAX CREDIT

Current through Register Vol. 35, No. 13, July 16, 2024
A. For gas utilities, accounting for the
				federal investment tax credit permitted by IRC Section 46 and applicable
				regulations shall be in accordance with the Federal Power Commission's
				Accounting Procedure for Investment Tax Credit, Order No. 289, as amended by
				Order No. 289-A issued November 2, 1964.
B. For electric and other utilities,
				accounting for the federal investment tax credit permitted by IRC Section 46
				and applicable regulations shall be in accordance with the Federal Power
				Commission's Accounting Procedure for Investment Tax Credit, Order No. 290,
				issued December 17, 1964, all such orders having been issued under Federal
				Power Commission Docket Nos. R-231 and R-232.
C. Where the orders allow alternative
				accounting procedures, each utility shall advise the Commission which of the
				procedures it intends to use in accounting for tax benefits received because of
				the investment tax credit.
D. To
				the extent that NMPSC Rules 510, 610, and 710 [17.3.510 NMAC, 17.3.610 NMAC,
				and 17.12.1 NMAC] do not provide account numbers and titles for the accounting
				for the federal investment tax credit, the utility shall employ the account
				numbers and titles prescribed from time to time by the Federal Power Commission
				or its successor, the Federal Energy Regulatory Commission.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 320 - UNIFORM ACCOUNTING PROCEDURES FOR ACCELERATED AMORTIZATION, LIBERALIZED DEPRECIATION, AND TAX CREDITS › Section 17.3.320.12 - RELIEF

Current through Register Vol. 35, No. 13, July 16, 2024
Relief from the requirements of NMPSC Rule 320 [17.3.320
				  NMAC] on an appropriate showing may be obtained on written application to the
				  Commission.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 320 - UNIFORM ACCOUNTING PROCEDURES FOR ACCELERATED AMORTIZATION, LIBERALIZED DEPRECIATION, AND TAX CREDITS › Section 17.3.320.13 - HISTORY

Current through Register Vol. 35, No. 13, July 16, 2024
MPSC Case No. 2086, order dated June 30, 1988, unless
				  otherwise noted. Formerly First Revised General Order No. 18, superseded for
				  purposes of rule reorganization and codification.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 340 - AUTHORIZATION OF DEPRECIATION PRACTICES TO BE OBSERVED BY PUBLIC UTILITIES › Section 17.3.340.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
New Mexico Public Service Commission [New Mexico Public
				  Regulation Commission]
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 340 - AUTHORIZATION OF DEPRECIATION PRACTICES TO BE OBSERVED BY PUBLIC UTILITIES › Section 17.3.340.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
NMPSC Rule 340 [17.3.340 NMAC] shall apply to all electric,
				  gas, steam, and water utilities under the jurisdiction of the Commission
				  including municipally-owned utilities as provided by law.
New Mexico Administrative Code › Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES › Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS › Part 340 - AUTHORIZATION OF DEPRECIATION PRACTICES TO BE OBSERVED BY PUBLIC UTILITIES › Section 17.3.340.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The purpose of NMPSC Rule 340 [17.3.340 NMAC] is to formulate
				  for the State of New Mexico adequate requirements for determining depreciation
				  accruals and reserves for public utilities.