A fixed service utility which has a State tax adjustment surcharge shall roll revenues collected through the surcharge into base rates to set the surcharge rate at 0%.
52 Pa. Code § 69.53
The provisions of this §69.53 issued under the Public Utility Code, 66 Pa.C.S. § 501, 1301, 1302, 1504 and 1509.
This section cited in 52 Pa. Code § 54.94 (relating to recovery of changes in State tax liability); 52 Pa. Code § 54.97 (relating to State tax adjustment surcharge); 52 Pa. Code § 69.51 (relating to definitions); and 52 Pa. Code § 69.55 (relating to inclusion of State taxes in base rates).