20VAC5-411-50: Reports to State Corporation Commission

A. Each interexchange carrier annually shall file a current financial report with the commission, shall maintain Virginia books, and shall maintain such books in accordance with generally accepted accounting principles, and as shall be required by the commission to facilitate its assessment of all taxes and to facilitate the performance of its regulatory responsibilities.

B. Carriers shall file with the commission on a monthly basis a report showing monthly usage of local exchange telephone services and facilities as required by §§ 56-482.1 and 56-482.2 of the Code of Virginia.