69-3-203. Annual report to commission. (1) The accounts of all public utilities must be closed annually on either June 30 or December 31. A balance sheet must be taken promptly from the accounts, and a full annual report of the business of the utility must be made to the commission not later than October 31 if the accounts are closed on June 30 and not later than April 30 if the accounts are closed on December 31.

(2) The reports must be in the form prescribed by the commission and must contain all the information that the commission considers necessary for the proper performance of its duties. The commission may at any time request information omitted from the reports or not provided for in the reports whenever, in the judgment of the commission, the information is necessary.