The Commission shall prescribe the forms of all books, accounts, papers, and records required to be kept, and every public utility is required to keep and render its books, accounts, papers, and records accurately and faithfully in the manner and form prescribed by the Commission, and to comply with all directions of the Commission relating to such books, accounts, papers, and records. Insofar as practicable for the purposes of this subtitle, the form prescribed shall be the form accepted by the Interstate Commerce Commission.
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