Form Boe-517-Pg - Declaration Of Costs And Other Related Property Information - 2013 Page 2
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19BOE-517-PG (S1B) REV. 21 (12-12)
SPECIAL INSTRUCTIONS PERTAINING TO STATE ASSESSEES
OF INTERCOUNTY PIPELINES—NATURAL GAS PIPELINES
Under the provisions of section 826 and 830 of the Revenue and Taxation Code and section 901, Title 18, California Code
of Regulations, the BOE requests that you file a property statement with the BOE between January 1, 2013, and 5:00 p.m.
on March 1, 2013. The property statement shall be completed in accordance with instructions included with the property
statement and in publication 67-PL, Instructions for Reporting State-Assessed Property, for lien date 2013. Reporting
instructions are available on the Internet at
All parts of the property statement must be filed by March 1. Extensions of time for filing the property statement or any
of its parts, may be granted only on a showing of good cause under a written request made prior to March 1. If you do
not file timely, it may result in an added penalty of ten percent of the assessed value as required by section 830 of the
Revenue and Taxation Code.
A positive response is required for all parts of the property statement. If a requested item does not apply, please so state.
If you do not respond to all parts of the property statement, you may be subject to the penalties of section 830 of the
Revenue and Taxation Code.
Item 3 requirements need not be returned if there is nothing to report. However, a positive response under the “N/A”
column on page S1F is required for those forms not returned.
THE PROPERTY STATEMENT INCLUDES:
1. BOE-517-PG Schedule I (CALIFORNIA PIPELINE LOAD FACTORS) may include a statement of future use if a
major difference from the prior year is forecasted.
2. A statement of changes in revenue and/or costs for the future that are certain, such as rate increases ordered by
the Federal Energy Regulatory Commission (FERC) and/or the California Public Utilities Commission or other regula
tory agencies or contracts signed by management and labor unions.
3. Three (3) copies of your 2012 annual report to stockholders.
4. A copy of your 2012 Form 10K filed with the Securities and Exchange Commission, if required to file.
5. A copy of your 2012 annual report to the California Public Utilities Commission, if required to file.
6. A copy of your 2012 annual report(s) to federal regulatory agencies, such as the FERC 2, if required to file.
7. Supplemental information as required.
Report book cost (100 percent of actual cost). Include excise, sales and use taxes (see instructions below for important
use tax information), freight-in, installation charges, finance charges during construction, and all other relevant costs
required to place the property in service. Do not reduce costs for depreciation (which must be reported separately). Re
port separately the details of any write-downs of cost, extraordinary damage or obsolescence, or any other information
that may help the BOE in estimating fair market value.
For purposes of these instructions, pipelines shall include the facilities and appurtenances that are essential to the
intercounty transportation or transmission systems, but shall exclude the contents of such pipelines, except line pack
gas which is taxable.
DOLLAR-AGE DETAIL REPORT: Fixed Equipment—(BOE-533-PF)
Items shall be identified by location, description (i.e., account number and account name), acquisition date, and acquisi
tion cost. No more than one location per page.
DOLLAR-AGE DETAIL REPORT: Continuous Pipeline—(BOE-533-PP)
Pipelines shall be identified by location, description (i.e., account number and name), acquisition date, and acquisition
cost. No more than one flume, canal, ditch, or aqueduct per page.
PIPELINE MILEAGE REPORT—(BOE-575-P)
Each pipeline shall be identified by name with lengths shown to the nearest hundredth of a mile for each county. No more
than one pipeline, flume, canal, ditch, or aqueduct per page.
Note: All replacement cost studies, obsolescence requests, and other voluntary information that assessees believe
affects the value of their property must be filed with the property statement or by a date granted by a formal extension.
If such information is not filed by that date, staff is not required to consider it in determining its unitary value
recommendation.
USE TAX INFORMATION
California use tax is imposed on consumers of tangible personal property that is used, consumed, given away or stored in this
state. Businesses must report and pay use tax on items purchased from out-of-state vendors not required to collect California
tax on their sales. If your business is not required to have a seller’s permit with the BOE, the use tax may be reported and paid
on your California State Income Tax Return or choose to report and pay use tax directly to the BOE. Simply use electronic
registration (eReg) at to report and pay the tax due. Obtain additional use tax
information by calling the Taxpayer Information Section at 1-800-400-7115 (TTY:711).
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