Form 61a202 - Public Service Company Property Tax Return For Railroad Car Line - 2005
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261A202 (11-04)
2005
File by April 30, 2005 with:
Office of Property Valuation
Commonwealth of Kentucky
PUBLIC SERVICE COMPANY
Public Service Branch
DEPARTMENT OF REVENUE
PROPERTY TAX RETURN
200 Fair Oaks Lane, Fourth Floor
OFFICE USE ONLY
Station 32
FOR RAILROAD CAR LINE
PMD =
Frankfort, Kentucky 40620
(502) 564-8175
For Year Ending December 31, 2004
GNC # C __ __ __ __
Fax (502) 564-8192
(Office use only) Place current taxpayer mailing label here.
Kentucky Revised Statute 136.120 grants the Department of
Revenue the authority to value and assess all of the property
of any person or business performing any public service,
including railroad car line companies which operate any kind
of railroad car in or through Kentucky including, but not
limited to, flat, tank, refrigerator, passenger, sleeping, freight
or similar type car. This return must be filed on or before
April 30 of each year, covering the movement of cars in
Kentucky during the preceding calendar year. The Office of
Property Valuation will determine the value of rolling stock
of each company allocable to Kentucky, based on 100 percent
DO NOT DISTURB EXISTING LABEL INFORMATION
of fair cash value, and notify the taxpayer of the assessment.
Complete items A–F and PART I through PART III below.
A taxpayer may request a 30-day extension to file if good
cause exists and if requested before the due date of the tax
A. Taxpayer Name
return (KRS 136.130). All late filings will be subject to a
minimum penalty of 10 percent of the total taxes due. The
B. Taxpayer Central Office Address
penalty for failure to file is 20 percent of the total taxes due
(KRS 132.290). Furthermore, anyone who willfully fails to
file shall be fined $1,000, and $50 for each day after April 30
(KRS 136.990).
F. (Complete if different from items A–B)
For agents, etc., a current power of attorney must be on file
with the Kentucky Department of Revenue.
C.
Telephone (
)
Fax No. (
)
Send tax bills and all correspondence to:
D. Taxpayer Federal ID Number:
Name _________________________________________
Title __________________________________________
E. Type Ownership:
Address _______________________________________
! Corporation
! Proprietorship
! Foreign
______________________________________________
! Partnership
! Other (specify) ____________________________
Telephone (
)
Fax No. (
)
List the mileage traveled by each class of car and car mark on each railroad in Kentucky. The total miles traveled
over each railroad in Kentucky (Part I) must equal total mileage in Kentucky (Part III). If additional space is needed,
PART I
attach a separate schedule or make copies of this page. Also complete Part II on the reverse side and Part III Sum-
mary below.
Name of Railroad Over Which Cars
Kind or Class
Car Mark(s) Identified
Miles Traveled Over Each
Traveled in Kentucky
of Cars
at Interchanges
Railroad in Kentucky
(The total miles on this line must equal the total of Column D in Part III.)
TOTAL
PART II—SEE REVERSE SIDE
Classify cars as refrigerator, tank or other (which includes box, dump, flat, furniture, gondola, hopper, poultry,
PART III
stock, etc.). The total miles traveled everywhere by the total fleet of rolling stock and the total mileage in Kentucky
SUMMARY
must include loaded and unloaded miles. Complete Part II on the reverse side for each car classification in the
company's total fleet of rolling stock.
A
B
C
D
E
F
G
Total Number of
Total
Units (Cars) in
Total
Kentucky
Total Fleet
in Total Fleet
Miles Traveled
Total Mileage
Percent
Value
Total
of Rolling Stock
Everywhere by
in Kentucky
(Total D
(Forwarded from
Kentucky
Car
(Forwarded from
Total Fleet of
(Forwarded
÷
Part II, Col. K,
Taxable Value
Class
Part II, Col. G)
Rolling Stock
from Part I)
Total C)
Totals)
(E x F)
1. Refrigerator
2. Tank
3. Other
TOTALS
I declare, under the penalties of perjury, that this return (including any accompanying schedules and statements) has been examined by
me and to the best of my knowledge and belief is a true, correct and complete return.
Printed Name
Printed Title
Signature
Title
Date
(Note: For agents, etc., a current power of attorney must be on file with the Kentucky Department of Revenue.)
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