Alabama § 37-1-54 - Establishing Uniform Systems of Accounts for Utilities.
Full text of Alabama Code of Alabama § 37-1-54 — Establishing Uniform Systems of Accounts for Utilities., with citation guidance and answers to common questions.
§ 37-1-54. Establishing Uniform Systems of Accounts for Utilities.
(a) The commission may, when it deems it advisable to do so, establish a uniform system of accounts for each utility, which system shall be uniform for all utilities of the same kind and class, and may make such regulations regarding the accounts and statistics of each utility for the purpose of insuring uniform and correct books of account and record as in the judgment of the commission may be necessary to carry out any of the provisions of this title.
(b) Every utility shall keep its books, papers and records accurately and faithfully according to the system of accounts and regulations prescribed by the commission, and shall comply with all reasonable directions of the commission relating thereto.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 37-1-54
What does Code of Alabama § 37-1-54 cover?
Section 37-1-54 ("Establishing Uniform Systems of Accounts for Utilities.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 37-1-54?
A common citation format is "Code of Alabama § 37-1-54" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 37-1-54 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.