File a municipal light plant financial and operating annual return with the DPU

1. A complete annual return and all supplements, signed and sworn by the mayor, or by the majority of the selectmen or municipal light board, and by the manager that is notarized or otherwise sworn in electronic format and by mail.  
2. A paper and electronic copy of all the filing requirements. Please note that electronic copies must be submitted in Microsoft Excel or be converted to a searchable Adobe pdf document.

The form for the annual return to be used by municipal light plants is outlined in 220 CMR 79.02.  A submitted annual return should include:

1. Municipal light plant annual return, including the names of and salaries paid to all salaried officers. 
2. All annual financial or statistical reports regularly prepared and distributed.

Pursuant to G.L. c. 164,  § 63, all municipal light plant annual returns must be submitted to the DPU by March 31^st each year for the previous calendar year or "on or before such date as the [DPU] fixes." G.L. c. 164, § 63; 220 CMR 79.02. 

Because municipalities operate under a July 1^st through June 30^th fiscal year under G.L.c. 44, § 56, the DPU has determined that municipal light plants may instead submit their annual returns for the previous calendar year on September 30^th of each year without submitting an extension request (See DPU's Memorandum dated January 21, 2020).  Failure to file an annual return to the DPU by September 30^th may result in the assessment of penalties.

Any requests for extensions of filing annual returns should be submitted to DPU-annualreturns@mass.gov.