(a) Each utility must file with the commission, on commission-prescribed forms available on the commission's website, an earnings report providing the information required to enable the commission to properly monitor public utilities within the state. A deregulated or transitioning company is not required to file an earnings report with the commission unless the company is receiving support from the Texas High Cost Universal Service Plan.
  (1) Each utility must report information related to the most recent calendar year as specified in the instructions to the report.
  (2) Each utility must file a copy of the commission-prescribed earnings report with the commission no later than May 15th of each year.
  (3) A utility with a rate proceeding pending before the commission on the due date of the annual earnings report, under Public Utility Regulatory Act (PURA), Chapter 53, in which a rate filing package is required, or who had a final order issued in such a proceeding within the previous 12 months, is exempt from filing the report.
(b) In addition to the utilities required to file under subsection (a) of this section, a telecommunications provider must file with the commission the provider's annual earnings report if the provider:
  (1) Is not a local exchange company subject to a total support reduction plan under §26.403 of this title (relating to the Texas High Cost Universal Service Plan) or that has made an election under PURA §56.023(l);
  (2) Serves greater than 31,000 access lines; and
  (3) Receives support under a plan established under PURA §56.021(1).
(c) A report filed under this section is confidential and not subject to disclosure under the Texas Government Code, Public Information Act, Chapter 552.

Source Note: The provisions of this §26.73 adopted to be effective September 8, 1998, 23 TexReg 9046; amended to be effective May 3, 2007, 32 TexReg 2358; amended to be effective April 4, 2012, 37 TexReg 2178; amended to be effective April 7, 2014, 39 TexReg 2499; amended to be effective December 21, 2023, 48 TexReg 7524