# 26 Del. C. § 205: §  205. Reports by public utilities > Delaware · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_DE_T26_C1_SII_S205 ## Section - **Citation:** 26 Del. C. § 205 - **Heading:** §  205. Reports by public utilities - **Jurisdiction:** Delaware - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Delaware Code / Title 26 / Chapter 1 / Subchapter II / Section 205 ## Text (a) The Commission may require every public utility to file with the Commission such annual and other periodic or special reports, at such times, in such form and of such content, and covering such period or periods of time, as the Commission may by rules and regulations or by order prescribe. (b) (1) The Commission may require any public utility to file with it a copy of any report filed by such public utility with any state or federal department or regulatory body, including, but not limited to, copies of its Delaware and federal income tax returns. (2) A public utility that is a subsidiary of a corporation that files consolidated state or federal income tax returns shall file with the Commission, when so requested by the Commission, pro forma Delaware and federal income tax returns based solely upon said public utility’s operations in Delaware. (c) All reports shall be made under oath or affirmation unless the Commission otherwise specifies. ## Nearby sections - [26 Del. C. § 201 §  201. General jurisdiction and powers.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T26_C1_SII_S201.md) - [26 Del. C. § 202 §  202. Limitations on jurisdiction of Commission.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T26_C1_SII_S202.md) - [26 Del. C. § 203A §  203A. Certificate of public convenience and necessity; abandonment or discontinuance of business, operations or service.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T26_C1_SII_S203A.md) - [26 Del. C. § 203B §  203B. Service territories for electric utilities.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T26_C1_SII_S203B.md) - [26 Del. C. § 203C §  203C. Certificates of public convenience and necessity for water utilities.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T26_C1_SII_S203C.md) - [26 Del. C. § 203D §  203D. Certificates of public convenience and necessity for wastewater utilities.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T26_C1_SII_S203D.md) - [26 Del. C. § 203E §  203E. Certificate of public convenience and necessity for new electric transmission utilities.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T26_C1_SII_S203E.md) - [26 Del. C. § 203F §  203F. Certificate of public convenience and necessity for renewable energy interconnection facilities.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T26_C1_SII_S203F.md) - [26 Del. C. § 204 §  204. Extension of utilities’ facilities.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T26_C1_SII_S204.md) - [26 Del. C. § 205 §  205. Reports by public utilities.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T26_C1_SII_S205.md) - [26 Del. C. § 206 §  206. Investigations.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T26_C1_SII_S206.md) - [26 Del. C. § 207 §  207. Access to, inspection and examination of utility’s property, records, etc.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T26_C1_SII_S207.md) - [26 Del. C. § 208 §  208. Books, records, accounts, systems of accounts, etc. of utility.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T26_C1_SII_S208.md) - [26 Del. C. § 209 §  209. Standards, classifications, regulations, practices, measurements, services, property and equipment of public utility.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T26_C1_SII_S209.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DE_T26_C1_SII_S205. Check the current official text before relying on it. Not legal advice.