Texas Administrative Code
Title 30 - ENVIRONMENTAL QUALITY
Part 1 - TEXAS COMMISSION ON ENVIRONMENTAL QUALITY
Chapter 336 - RADIOACTIVE SUBSTANCE RULES
Subchapter N - FEES FOR LOW-LEVEL RADIOACTIVE WASTE DISPOSAL
Section 336.1315 - Revenue Statements and Consideration of Payment to Affiliate
Current through Reg. 50, No. 13; March 28, 2025
(a) The licensee shall, on or before April 1st of each year, file with the commission:
(b) The financial statement as specified in subsection (a) of this section shall be prepared in accordance with Generally Accepted Accounting Principles and audited by a Certified Public Accounting (CPA) firm. The audited financial statement shall include an Auditor's Report from the CPA indicating an "unqualified" opinion of the licensee's financial statements.
(c) In addition to the financial statement on gross receipts, the licensee shall provide an audited cost statement that provides all investment and operating costs for the preceding calendar year.
(d) In addition to information submitted under this section, all revenues and costs shall be provided by the licensee upon request by the executive director to consider revision of rates under § 336.1305(c) of this title (relating to Commission Powers.)
(e) Except as provided by subsection (f) of this section, the commission may not allow as capital cost or as allowable expenses a payment to an affiliate for:
(f) The commission may allow a payment described by subsection (e) of this section only to the extent that the commission finds the payment is reasonable and necessary for each item or class of items as determined by the commission.
(g) A finding under subsection (f) of this section must include:
(h) In making a finding regarding an affiliate transaction, the commission shall:
(i) If the commission finds that an affiliate expense for the test period is unreasonable, the commission shall: