This
rule was filed as NMPSC Rule 330.
TITLE
17 PUBLIC UTILITIES AND
UTILITY SERVICES
CHAPTER
1 UTILITIES GENERAL PROVISIONS
PART
330 UNIFORM TAX ADJUSTMENT
CLAUSE IN RATE SCHEDULES
17.1.330.1 ISSUING AGENCY:
New Mexico Public Service Commission [New Mexico Public Regulation
Commission].
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12/30/01]
17.1.330.2 SCOPE:
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17.1.330.3 STATUTORY AUTHORITY:
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17.1.330.4 DURATION:
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17.1.330.5 EFFECTIVE DATE:
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17.1.330.6 OBJECTIVE:
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17.1.330.7 DEFINITIONS:
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17.1.330.8 [TABLE OF CONTENTS:]
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]
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17.1.330.9 TAX ADJUSTMENT CLAUSE:
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.
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12/30/01]
17.1.330.10 SURCHARGE OR INCLUSION IN BILLINGS:
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.
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12/30/01]
17.1.330.11 OTHER TAX ADJUSTMENT CLAUSE NOT
PERMITTED: 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.
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12/30/01]
17.1.330.12 SPECIAL CONTRACT RATE SCHEDULES
EXCEPTION: NMPSC Rule 330 [17.1.330 NMAC] shall have no
application to special contract rate schedules, filed or to be filed.
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12/30/01]
17.1.330.13 TARIFF SCHEDULES ON FILE:
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.
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17.1.330.14 [HISTORY: 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.
[Recompiled
12/30/01]
HISTORY
OF 17.1.330 NMAC:
Pre-NMAC
History: The material in this part was
derived from that previously filed with the Commission of Public Records-State
Records Center and Archives.
NMPSC
Rule 330, Uniform Tax Adjustment Clause In Rate Schedules, 6/30/88.
NMPSC
Rule 330, Uniform Tax Adjustment Clause In Rate Schedules, 9/2/92.
History of
Repealed Material: [RESERVED]