2010 Pennsylvania Code
Title 66 - PUBLIC UTILITIES
Chapter 17 - Accounting and Budgetary Matters
1704 - Records and accounts to be kept in Commonwealth.

     § 1704.  Records and accounts to be kept in Commonwealth.
        (a)  General rule.--Every public utility shall keep such
     books, accounts, papers, records, and memoranda, as shall be
     required by the commission, in an office within this
     Commonwealth, and shall not remove the same, or any of them,
     from this Commonwealth, except upon such terms and conditions as
     may be prescribed by the commission.
        (b)  Exceptions.--This section does not apply to a public
     utility of another state, engaged in interstate commerce, whose
     accounts are kept at its principal place of business without
     this Commonwealth, in the manner prescribed by any Federal
     regulatory body. Such public utility, when required by the
     commission, shall furnish to the commission, within such
     reasonable time as it shall fix, certified copies of its books,
     accounts, papers, records, and memoranda relating to the
     business done by such public utility within this Commonwealth.