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7BOE-519-PC (S1B) REV. 38 (12-12)
INSTRUCTIONS FOR ANNUAL REPORT OF PRIVATE RAILROAD CARS
REQUIREMENT CHANGES FOR 2013 LIEN DATE
The Car Mileage Schedule is not required for lien date 2013.
If a company has more than 100 cars, the BOE is requesting that Schedule A be filed electronically. For your convenience, an
electronic template and detailed instructions can be requested from Ms. Brandi Blasi-Hebbard by email at Brandi.
Hebbard@boe.ca.gov. An Excel format is preferred, although with prior permission, other formats are acceptable. Please
provide the electronic version of the Schedule A on a compact disc, and include a hard copy printout to constitute a proper
filing. Mail to the address identified on page S1F of this form.
GENERAL INFORMATION
Sections 11201 through 11702 of the California Revenue and Taxation Code, also known as the Private Railroad Car Tax
Law, prescribe the manner in which private railroad cars shall be assessed in the State of California. Section 11271 says,
in part, “Every person whose private railroad cars are operated upon the railroad in this state at any time during a calendar
year shall file with the BOE on or before April 30 a report under oath setting forth specifically the information prescribed by
the BOE . . .” Upon written application, the BOE may for good cause extend the filing date a maximum of 30 days. If you
do not file a report on or before April 30, or such time as extended by the BOE, it will cause a penalty of ten percent of the
assessed value to be added to the assessment. An unsatisfactory report can cause a separate penalty of ten percent of
the assessed value to be added to the assessment. A willful failure to file can cause an additional penalty of 25 percent of
the assessed value to be added to the assessment.
This form should be filled out completely. The report must be signed by the owner, corporate officer, or authorized
agent. The report will not be accepted if it is incomplete or submitted without a valid signature.
Report acquisition cost in U.S. dollars (100 percent of actual cost). (If a foreign company, use the exchange rate which
was current at the time of the purchase.) Include excise, sales, and use taxes (see instructions below for important use
tax information), freight-in, installation charges, and all other relevant costs. Include finance charges, where applicable, for
self constructed equipment. Do not include finance charges for purchased equipment.
CLASS OF PRIVATE RAILROAD CARS
AAR ALPHA
AAR ALPHA
CAR DESCRIPTION
CAR DESCRIPTION
CAR TYPE CODE
CAR TYPE CODE
A
Box Cars—Equipped
K
Hopper Cars—Equipped
B
L
Box Cars—Unequipped
Special Type Cars
C
Hopper Cars—Covered
P
Intermodal Cars—Conventional
E
Gondola Cars—Equipped
Q
Intermodal Cars—Lighter Weight
F
R
Flat Cars
Refrigerator Cars
G
Gondola Cars—Unequipped
S
Stack Cars
H
Hopper Cars—Unequipped
T
Tank Cars
J
V
Gondola Cars
Vehicular Flat Cars
Note: Class of private railroad cars means the Association of American Railroad’s (AAR) one letter alpha component of it’s
car type codes as contained in that organization’s Exhibit D of the UMLER specification manual.
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 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 BOE Taxpayer Information Section at 1-800-400-7115 (TTY:711).
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