Pennsylvania Code § 66-1706

Applicability to municipal corporations.
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The provisions of sections 505 (relating to duty to furnish information to commission; cooperation in valuing property), 506 (relating to inspection of facilities and records), 1701 (relating to mandatory systems of accounts) and 1703 (relating to depreciation accounts; reports), shall apply to any municipal corporation rendering or furnishing to the public any public utility service.
CHAPTER 19
SECURITIES AND OBLIGATIONS
Sec.
1901. Registration of securities to be issued or assumed.
1902. Contents of securities certificates.
1903. Registration or rejection of securities certificates.
1904. Unauthorized securities may be declared void.

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