(a) The commission may, when it deems it advisable to do so, establish a uniform system of accounts for each utility, which system shall be uniform for all utilities of the same kind and class, and may make such regulations regarding the accounts and statistics of each utility for the purpose of insuring uniform and correct books of account and record as in the judgment of the commission may be necessary to carry out any of the provisions of this title.
(b) Every utility shall keep its books, papers and records accurately and faithfully according to the system of accounts and regulations prescribed by the commission, and shall comply with all reasonable directions of the commission relating thereto.
Structure Code of Alabama
Title 37 - Public Utilities and Public Transportation.
Chapter 1 - Public Service Commission.
Article 2 - Powers and Duties Generally.
Division 1 - General Provisions.
Section 37-1-30 - Use of Word "Utility" or "utilities."
Section 37-1-31 - Exclusive Powers and Jurisdiction.
Section 37-1-32 - General Supervision of Utilities.
Section 37-1-34 - Jurisdictional Exemptions or Limitations - Municipal Utilities.
Section 37-1-35 - Jurisdictional Exemptions or Limitations - Exercise of Certain Municipal Powers.
Section 37-1-36 - Jurisdictional Exemptions or Limitations - Nonutility Business.
Section 37-1-37 - Jurisdictional Exemptions or Limitations - Logging or Private Railroads.
Section 37-1-38 - Adoption of Rules.
Section 37-1-39 - Publication of Orders and Opinions.
Section 37-1-40 - Duty of Utilities to Comply With Orders.
Section 37-1-41 - Reports to Governor.
Section 37-1-42 - Furnishing Information to Department of Revenue.
Section 37-1-45 - Sitting or Conferring With Commissions of Other States.
Section 37-1-46 - Sitting or Conferring With Federal Commissions or Agencies.
Section 37-1-48 - Waiver by Utility of Terms or Conditions in Municipal Ordinances or Contracts.
Section 37-1-49 - Duty of Utility to Render Adequate Service and Maintain Facilities.
Section 37-1-50 - Certificate for Abandonment of Service.
Section 37-1-51 - Classification of Utility Services.
Section 37-1-52 - Prescribing Standards of Service; Regulations for Testing of Service.
Section 37-1-52.1 - Operator Service to Include Access to Live Operator.
Section 37-1-53 - Providing for Accuracy of Meters or Measuring Devices, Etc.
Section 37-1-54 - Establishing Uniform Systems of Accounts for Utilities.
Section 37-1-55 - Separation of Intrastate Railroad Operations for Accounting Purposes.
Section 37-1-56 - Prescribing Changes in Form for Schedules and Service Regulations.
Section 37-1-57 - Requiring Reports and Information From Utilities - Generally.
Section 37-1-58 - Requiring Reports and Information From Utilities - Annual Return of Business.
Section 37-1-60 - Requiring Reports and Information From Utilities - Form of Reports and Records.
Section 37-1-62 - Reports, Records and Accounts to Be Open for Public Inspection.
Section 37-1-63 - Powers of Commissioners and Examiners to Administer Oaths, Issue Subpoenas, Etc.
Section 37-1-65 - Actions to Enforce Penalties or Forfeitures.
Section 37-1-66 - Powers of Members of Enforcement Division.