Indiana Code
Chapter 2. Utility Regulation
8-1-2-14. Books, Accounts, Papers, or Records; Approval of System

Sec. 14. No public utility shall keep any other books, accounts, papers or records of the business transacted than those prescribed or approved by the commission, unless required by other public authority.
Formerly: Acts 1913, c.76, s.17.

Structure Indiana Code

Indiana Code

Title 8. Utilities and Transportation

Article 1. Utilities Generally

Chapter 2. Utility Regulation

8-1-2-0.3. Effective Date of Certain Amendments Made to Section 103 of This Chapter

8-1-2-0.5. State Policy to Promote Utility Investment in Infrastructure While Protecting Affordability of Utility Service

8-1-2-1. Definitions

8-1-2-1.1. Transmitting Communications Through Internet Protocol Enabled Retail Services; Regulatory Status

8-1-2-1.2. Landlord, Condominium Association, or Homeowners Association Distributing Water or Sewer Service; Not Considered Public Utility; Permissible Charges; Disclosure; Complaints

8-1-2-1.3. "Electric Vehicle"; "Electric Vehicle Supply Equipment"; Person Making Ev Supply Equipment Available for Public Use; Compensation Based on Kilowatt Hours Sold; Regulatory Status; Retail Customer's Private Provision of Electricity to Ev Sup...

8-1-2-2. Legal Counsel for Commission

8-1-2-3. Repealed

8-1-2-4. Services to Public; Rates and Charges

8-1-2-4.1. Public Water or Wastewater Utilities; Changes in Federal or State Income Tax Rate; Petition to Commission for Surcharge

8-1-2-4.2. Rate Adjustment Reflecting Repeal of Utility Receipts Tax; Notice to Affected Customers

8-1-2-4.3. Rate or Charge Adjustment Reflecting Repeal of Utility Receipts Tax; Notice to Affected Customers

8-1-2-5. Joint Use of Facilities; Failure of Parties to Agree; Resolution by Commission

8-1-2-5.5. Attachments by Cable Operators to Electric Distribution Poles Owned by Rural Electric Cooperatives or Municipalities; Calculation of Rental Fees; Unauthorized Attachments; Transfers and Relocations

8-1-2-6. Valuation of Property

8-1-2-6.1. Indiana Coal and Clean Coal Technology; Research, Development, and Preconstruction Expenses

8-1-2-6.6. Valuation of Property; Qualified Pollution Control Property Constructed Before March 31, 2002

8-1-2-6.7. Depreciation of Clean Coal Technology

8-1-2-6.8. Valuation of Property; Qualified Pollution Control Property Constructed After March 31, 2002

8-1-2-7. Valuation of Property; Hearings

8-1-2-8. Valuation of Property; Expenses; Orders

8-1-2-9. Valuation of Property; Revaluation

8-1-2-10. Accounting Systems

8-1-2-11. Accounts and Accounting; Other Subsidiary Business

8-1-2-12. Books, Accounts, Papers, and Records

8-1-2-13. Forms; Conduct of Business

8-1-2-14. Books, Accounts, Papers, or Records; Approval of System

8-1-2-15. Books, Accounts, Papers, or Records; Removal From State; Directors; Residence

8-1-2-16. Accounts; Closing Date; Filing With Commission

8-1-2-17. Accounts; Examination and Audit

8-1-2-18. Books, Accounts, Papers, Records, and Memoranda; Inspection and Examination

8-1-2-19. Depreciation Account

8-1-2-20. Depreciation Account; Rules, Regulations, and Forms

8-1-2-21. Depreciation; Rates, Tolls, and Charges

8-1-2-22. Depreciation Fund; Management

8-1-2-23. Construction Accounts; Additions or Extension; Approval by Commission

8-1-2-23.5. Public Utility May Seek Approval of Plan to Develop Future Source of Water Supply; Treatment of Cost for Ratemaking Purposes

8-1-2-24. Arrangement for Distribution of Profits or Sliding Scale of Charges; Temporary Discount to Demand Component of Electricity Rates and Charges

8-1-2-25. Rates and Charges; Rules and Regulations Involving Changes

8-1-2-26. Financial Statements and Accounts

8-1-2-27. Repealed

8-1-2-28. Repealed

8-1-2-29. Public Inspection of Commission Reports, Files, and Records; Access of Parties to Relevant Rate Information

8-1-2-30. Repealed

8-1-2-31. Repealed

8-1-2-32. Standard Commercial Units of Product or Service

8-1-2-33. Standard Measurements for Units of Product or Service

8-1-2-34. Meters and Measuring Appliances; Specifications and Standards

8-1-2-34.5. Customer Service; Determination of Complaints

8-1-2-35. Meters and Measuring Appliances; Testing

8-1-2-36. Meters and Measuring Instruments; Purchase by Commission for Examinations and Tests

8-1-2-36.5. Installation of Submetering Equipment for Individual Units; Adoption of Rules

8-1-2-37. Entry on Property; Testing Meters and Measuring Instruments

8-1-2-38. Filing Schedule of Rates and Charges

8-1-2-39. Filing Schedule of Rates and Charges; Rules and Regulations to Accompany

8-1-2-40. Copies of Schedule; Public Inspection

8-1-2-41. Schedule of Joint Rates and Charges; Printing

8-1-2-42. Changes in Schedules

8-1-2-42.1. Cost Recovery; Substitute Natural Gas Contracts

8-1-2-42.3. Calculation of Relevant Period; Determination of Reduction; Exception

8-1-2-42.5. Periodic Review of Rates and Charges; Commission to Post Summary of Reviews of Electricity Suppliers on Internet Web Site

8-1-2-42.7. Designation of Test Period; Temporary Implementation of Rates and Charges; Extension of Time; Reconciliation of Rates and Charges

8-1-2-43. New Schedules; Filing

8-1-2-44. Overcharges and Undercharges

8-1-2-45. Rate Schedules; Changes in Form

8-1-2-46. Classification of Service; Commission May Allow Water or Wastewater Utility to Establish Customer Assistance Program

8-1-2-46.1. Classification of Service; Rate for Furnishing Traction Power

8-1-2-46.2. Water or Wastewater Utility Extension of Service for Economic Development, to Rural Area, or to Developed but Underserved Area Without Deposit From Customers

8-1-2-46.3. Connection to Sewer System Not Required Upon Improvement to Dwelling if No Addition of Bedroom and Determination That Septic Tank Soil Absorption System Not Failing

8-1-2-47. Inspections; Tests; Audits and Investigations; Rules and Regulations

8-1-2-48. Conduct of Business; Information; Excessive Wages; Inquiry or Audit of Utility's Power Plant Efficiency and System Reliability

8-1-2-49. Inspection of Books and Records; Affiliated Interests; Jurisdiction; Annual Reports

8-1-2-50. Compelling Production of Books, Papers, and Records; Offenses

8-1-2-51. Investigations; Commission

8-1-2-52. Information; Submission to Commission

8-1-2-53. Information; Furnishing to Commission

8-1-2-54. Complaints Against Utilities; Hearing

8-1-2-54.1. Actions for Mandate to Compel Hearing or Issuance of Orders

8-1-2-55. Complaints Against Utilities; Notice to Utilities

8-1-2-56. Complaints; Notice to Public Utility and Complainant

8-1-2-57. Complaints Against Utilities; Separate Hearings

8-1-2-58. Complaints Against Utilities; Investigations

8-1-2-59. Complaints Against Utilities; Investigations; Hearing

8-1-2-60. Complaints Against Utilities; Hearings; Decision and Order

8-1-2-61. Complaint by Utility; Contents; Notice; Summary Orders; Public Hearings; Alternative Pricing Structures for Retail Energy Service

8-1-2-61.5. Rate Orders; Formal Public Hearing; Adoption of Rules

8-1-2-61.6. Small Water Utilities; Changes in Wholesale Rates; Notice to Purchaser; Rate Relief

8-1-2-61.7. Petition for Review of Rates and Charges for Wholesale Sewage Service Contracts

8-1-2-61.8. "Rental Unit Community"

8-1-2-62. Evidence; Compelling Production; Witnesses; Compelling Attendance

8-1-2-63. Witnesses; Expenses

8-1-2-64. Witnesses; Depositions

8-1-2-65. Record of Investigations

8-1-2-66. Investigations; Transcript of Evidence; Admissibility

8-1-2-67. Investigations; Transcript of Evidence; Copy

8-1-2-68. Rates and Charges; Order Fixing

8-1-2-69. Complaints Against Utilities; Orders of Commission

8-1-2-70. Expenses of Investigations

8-1-2-71. Rate Schedules; Changes

8-1-2-72. Orders; Rescission; Modification

8-1-2-73. Burden of Proof; Proceedings Against Utilities

8-1-2-74. Investigations; Self-Incrimination

8-1-2-75. Orders of Commission; Distribution of Copies

8-1-2-75.5. Telegraph Utility Stocks, Bonds, Commercial Paper, and Other Evidences of Indebtedness; Authority to Issue

8-1-2-76. Stocks, Bonds, Commercial Paper, and Other Evidences of Indebtedness; Limitations Upon Authority to Issue

8-1-2-77. Stock; Consideration; Discount or Premium

8-1-2-78. Stocks, Bonds, Commercial Paper, and Other Evidences of Indebtedness; Authority to Issue

8-1-2-79. Securities; Issuance; Approval; Fraud; Offense

8-1-2-80. Stocks, Bonds, Commercial Paper, and Evidences of Indebtedness; Certificate of Authority for Issuance

8-1-2-81. Stocks, Bonds, Commercial Paper, or Other Evidences of Indebtedness; State Not Obligated to Pay or Guarantee

8-1-2-82. Franchise; Sale; Transfer; Assignment or Encumbrance

8-1-2-83. Franchises; Sale; Transfer; Assignment or Encumbrance; Special Rate Contracts

8-1-2-84. Merger or Consolidation; Acquisition, Lease, Sale, or Encumbrance of Property

8-1-2-85. Municipally Owned Utilities; Securities; Fee for Issuance

8-1-2-86. Second Utility Serving Same Area; Declaration of Public Convenience and Necessity

8-1-2-86.5. Repealed

8-1-2-87. Gas Utilities; Necessity Certificates; Requirements

8-1-2-87.5. Transportation of Gas; Necessity Certificate; Application; Public Hearing; Grounds for Granting Certificate; Revocation

8-1-2-87.6. Exemption of Indiana Produced Natural Gas; Petition and Hearing on Rates for Purchase or Transport

8-1-2-87.7. Gas Utilities; Tariffs; Reasonableness Factors

8-1-2-88. Repealed

8-1-2-88.5. Repealed

8-1-2-88.6. Access Charges for Interconnection to Local Exchange Facilities

8-1-2-88.7. Telephone Companies That Are Rea Borrowers; Rates Sufficient to Repay Financial Assistance

8-1-2-89. Sewers and Sewer Systems; Certificate of Territorial Authority; Municipal or County Acquisition and Operation

8-1-2-90. Repealed

8-1-2-91. Grant of Licenses, Permits, or Franchises; State Corporations or Citizens

8-1-2-92. Indeterminate Licenses, Permits, or Franchises; Purchase or Condemnation by Municipality

8-1-2-93. Acceptance of Indeterminate Licenses, Permits, or Franchises; Effect

8-1-2-94. Repealed

8-1-2-94.1. Repealed

8-1-2-95. Repealed

8-1-2-95.1. Electric Utilities; Eminent Domain Against Electric Utility Property Prohibited

8-1-2-96. Repealed

8-1-2-97. Repealed

8-1-2-98. Repealed

8-1-2-99. Repealed

8-1-2-100. Repealed

8-1-2-101. Municipal Regulations; County Executive's Power; Relocation of Facilities

8-1-2-101.2. Municipal Council or County Executive Prohibited From Regulating Utility Service Based on Energy Source Used

8-1-2-101.5. Compliance by Municipal Water or Wastewater Utility With Indiana Utility Regulatory Commission Rules Regarding Main Extensions; Dispute Resolution

8-1-2-101.6. "Capacity Related Fee"; "Contributions in Aid of Construction"; "Local Unit"; "Tap Fee"; "Utility"; "Utility Infrastructure"; Capacity Related Fee or Tap Fee Established After June 30, 2022; Prohibition Against Inclusion of Contributions...

8-1-2-102. Political Influence or Activities; Free or Reduced Rates or Charges for Products or Services; Violations; Offense

8-1-2-103. Rates and Charges; Discriminatory Overcharges and Undercharges; Offense; Free Service or Special Rate Exceptions

8-1-2-104. Rates and Charges; Undercharges by Furnishing Facilities to Utility Prohibited; Exception

8-1-2-105. Rates and Charges; Discrimination; Penalty; Exceptions

8-1-2-106. Rates and Charges; Undercharges by Rebates or Concessions Prohibited; Offense

8-1-2-107. Damages; Loss or Injury Caused by Violation

8-1-2-108. Officers and Employees; Violations; Municipally Owned Utilities; Annual Reports

8-1-2-109. General Penalty Provision

8-1-2-110. Repealed

8-1-2-111. Repealed

8-1-2-112. Continuing Acts as Separate Offenses

8-1-2-113. Emergency Alteration, Amendment, or Suspension of Rates or Services

8-1-2-114. Accidents, Investigation, and Report

8-1-2-115. Enforcement of Law; Recovery of Forfeitures or Penalties

8-1-2-116. Orders and Decisions; Compliance

8-1-2-117. Rates, Penalties, or Forfeitures; Recovery Action

8-1-2-118. Public Service Commission; Traveling Expenses and per Diem

8-1-2-119. Repealed

8-1-2-120. Repealed

8-1-2-121. Termination of Residential Electric or Gas Service

8-1-2-122. Notice of Termination of Service; Requisites

8-1-2-125. "Not-for-Profit Utilities"; Services and Facilities; Reasonable and Just Charges; Not-for-Profit Sewer Utilities

8-1-2-126. Electrical Power Generated Outside the United States

8-1-2-127. Customer Billing; Indication of Amount of Federal Energy Tax