§ 501 Uniform system of accounts
§ 502 Forms
§ 503 Account of subsidiary business
§ 504 Time for closing accounts; filing balance sheets
§ 505 Audit of accounts
§ 506 Inspection of books and records
§ 508 Telephone utilities

Ask a business law question, get an answer ASAP!
Thousands of highly rated, verified business lawyers.
Click here to chat with a lawyer about your rights.

Terms Used In Maine Revised Statutes > Title 35-A > Part 1 > Chapter 5 - Accounting

  • Commission: means the Public Utilities Commission. See Maine Revised Statutes Title 35-A Sec. 102
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72
  • Public utility: includes every gas utility, natural gas pipeline utility, transmission and distribution utility, telephone utility, water utility and ferry, as those terms are defined in this section, and each of those utilities is declared to be a public utility. See Maine Revised Statutes Title 35-A Sec. 102
  • Telephone utility: includes every person, its lessees, trustees, receivers or trustees appointed by any court, that provides telephone service for compensation inside this State. See Maine Revised Statutes Title 35-A Sec. 102
  • Transmission and distribution utility: means a person, its lessees, trustees or receivers or trustees appointed by a court, owning, controlling, operating or managing a transmission and distribution plant for compensation within the State, except where the electricity is distributed by the entity that generates the electricity through private property alone solely for the use of:
A. See Maine Revised Statutes Title 35-A Sec. 102
  • Water utility: includes every person, its lessees, trustees, receivers or trustees appointed by any court, owning, controlling, operating or managing any water works for compensation within this State, including any aqueduct organized under former Title 35, chapter 261 and any of its predecessors. See Maine Revised Statutes Title 35-A Sec. 102
  • Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72