Florida Regulations 25-14.011: Procedures for Processing Ruling Requests to be Filed with the Internal Revenue Service
Current as of: 2024 | Check for updates
|
Other versions
(1) When a utility or regulated company is directed by this Commission to file a ruling request with the Internal Revenue Service, the utility or regulated company shall, when the Office of Public Counsel has formally intervened in the proceeding:
(a) Within 60 days of the date of receipt of the order directing that a ruling request be filed, provide a draft copy of the ruling request to both the Commission and the Office of Public Counsel;
(b) Within 90 days of the date of receipt of said order, meet with the Commission Staff and the Office of Public Counsel to finalize the ruling request for presentation to the Commission for a determination that the Commission believes the request is adequate and complete or to draft issues whereby unresolved differences regarding adequacy and completeness of the ruling request may be presented to the Commission for resolution;
(c) Within 30 days of the date of receipt of the order making a determination of adequacy and completeness of the ruling request or resolving issues related to the ruling request, file the ruling request with the Internal Revenue Service copying the Commission and the Office of Public Counsel;
(d) Notify and copy the Commission and the Office of Public Counsel of any contact related to the ruling request between the utility or regulated company, its representatives, or its affiliates and their representatives, and the Internal Revenue Service;
(e) Provide to the Commission and the Office of Public Counsel copies of any additional information in relation to the ruling request prior to its being provided to the Internal Revenue Service;
(f) Consult both the Commission Staff and the Office of Public Counsel to attend and participate in said conference; and allow both the Commission and the Office of Public Counsel the opportunity to make separate subsequent submissions related to the ruling request.
(2) The utility, Commission Staff, and the Office of Public Counsel shall use their best efforts to have the request for ruling promptly considered by the Commission on a timely basis and without unnecessary delay. Except for a good cause, the Commission shall make a determination as to the adequacy and completeness of a ruling request within 160 days of directing the utility or regulated company to file the request under subsection (1).
(3) When the Office of Public Counsel has not formally intervened in the proceeding, the utility or regulated company shall not be required to notify, consult with, or provide copies of the documents described in subsections (1) and (3) to the Office of Public Counsel.
(4) When a utility or regulated company shall file any ruling request with the Internal Revenue Service related to a normalization issue under section 46(f), 167(1), or 168 or to sections 118 and 468 of the Internal Revenue Code, the utility or regulated company shall:
(a) Provide its proposed ruling request to the Commission for determination as to completeness and adequacy in accordance with Internal Revenue Service rules;
(b) Provide a copy of the ruling request to the Commission when it is filed with the Internal Revenue Service;
(c) Notify and copy the Commission of any contact related to the ruling request between the utility or regulated company, its representative, its affiliates and their representatives, and the Internal Revenue Service;
(d) Provide to the Commission copies of any additional information in relation to the ruling request prior to its being provided to the Internal Revenue Service;
(e) When so ordered by the Commission, consult the Commission Staff prior to scheduling any conference between the utility or regulated company and its representatives and the Internal Revenue Service when said conference is related to the ruling request; permit the Commission Staff to attend and participate in said conference; and allow the Commission to participate in any subsequent submissions or procedural matters related to the ruling request.
(5) Draft ruling requests shall be submitted in writing and, when required by staff, on a 3 1/2” or 5 1/4” diskette with the format in which it was saved, i.e., MultiMate, DisplayWrite, WordPerfect, OfficeWriter, Wang PC, WordStar, MS Word, PFS; Write, or ASC II. The transmittal memorandum accompanying the draft ruling request shall provide, when applicable, an electronic mail or telecopier number.
(6) The requirements in paragraphs (1)(d) through (f) and (4)(c) through (e) shall be reciprocal in that they shall apply to the Commission Staff and the Office of Public Counsel as well as to the utilities.
Rulemaking Authority Florida Statutes § 350.127(2). Law Implemented 366.04, 366.041, 366.07, 366.071, 366.076, 366.093, 367.081, 367.082, 367.0822, 367.156 FS. History-New 6-19-91.
(b) Within 90 days of the date of receipt of said order, meet with the Commission Staff and the Office of Public Counsel to finalize the ruling request for presentation to the Commission for a determination that the Commission believes the request is adequate and complete or to draft issues whereby unresolved differences regarding adequacy and completeness of the ruling request may be presented to the Commission for resolution;
(c) Within 30 days of the date of receipt of the order making a determination of adequacy and completeness of the ruling request or resolving issues related to the ruling request, file the ruling request with the Internal Revenue Service copying the Commission and the Office of Public Counsel;
(d) Notify and copy the Commission and the Office of Public Counsel of any contact related to the ruling request between the utility or regulated company, its representatives, or its affiliates and their representatives, and the Internal Revenue Service;
(e) Provide to the Commission and the Office of Public Counsel copies of any additional information in relation to the ruling request prior to its being provided to the Internal Revenue Service;
(f) Consult both the Commission Staff and the Office of Public Counsel to attend and participate in said conference; and allow both the Commission and the Office of Public Counsel the opportunity to make separate subsequent submissions related to the ruling request.
(2) The utility, Commission Staff, and the Office of Public Counsel shall use their best efforts to have the request for ruling promptly considered by the Commission on a timely basis and without unnecessary delay. Except for a good cause, the Commission shall make a determination as to the adequacy and completeness of a ruling request within 160 days of directing the utility or regulated company to file the request under subsection (1).
(3) When the Office of Public Counsel has not formally intervened in the proceeding, the utility or regulated company shall not be required to notify, consult with, or provide copies of the documents described in subsections (1) and (3) to the Office of Public Counsel.
(4) When a utility or regulated company shall file any ruling request with the Internal Revenue Service related to a normalization issue under section 46(f), 167(1), or 168 or to sections 118 and 468 of the Internal Revenue Code, the utility or regulated company shall:
(a) Provide its proposed ruling request to the Commission for determination as to completeness and adequacy in accordance with Internal Revenue Service rules;
(b) Provide a copy of the ruling request to the Commission when it is filed with the Internal Revenue Service;
(c) Notify and copy the Commission of any contact related to the ruling request between the utility or regulated company, its representative, its affiliates and their representatives, and the Internal Revenue Service;
(d) Provide to the Commission copies of any additional information in relation to the ruling request prior to its being provided to the Internal Revenue Service;
(e) When so ordered by the Commission, consult the Commission Staff prior to scheduling any conference between the utility or regulated company and its representatives and the Internal Revenue Service when said conference is related to the ruling request; permit the Commission Staff to attend and participate in said conference; and allow the Commission to participate in any subsequent submissions or procedural matters related to the ruling request.
(5) Draft ruling requests shall be submitted in writing and, when required by staff, on a 3 1/2” or 5 1/4” diskette with the format in which it was saved, i.e., MultiMate, DisplayWrite, WordPerfect, OfficeWriter, Wang PC, WordStar, MS Word, PFS; Write, or ASC II. The transmittal memorandum accompanying the draft ruling request shall provide, when applicable, an electronic mail or telecopier number.
(6) The requirements in paragraphs (1)(d) through (f) and (4)(c) through (e) shall be reciprocal in that they shall apply to the Commission Staff and the Office of Public Counsel as well as to the utilities.
Rulemaking Authority Florida Statutes § 350.127(2). Law Implemented 366.04, 366.041, 366.07, 366.071, 366.076, 366.093, 367.081, 367.082, 367.0822, 367.156 FS. History-New 6-19-91.