ACP Land, LLC v. Rhode Island Public Utilities Commission
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The Supreme Court affirmed the order of the Public Utilities Commission (PUC) approving the interconnection tax which National Grid (NG) charged Petitioners to interconnect to NG's distribution system then paid to the Internal Revenue Service (IRS) as contributions in aid of construction, holding that the PUC did not err.
In their petition for the issuance of writ of certiorari, Petitioners asked the Supreme Court to declare the PUC order illegal and unreasonable for purportedly failing to follow a specific IRS ruling and for failing to hold NG to its burden of proof. The Supreme Court affirmed the PUC's order, holding (1) NG was entirely reasonable in believing that it continued to owe the interconnection tax to the IRS and in, therefore, passing that tax on to Petitioners; and (2) the PUC order fully comported with a settlement proposal in this case.
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