Form Boe-517-Tr - Declaration Of Costs And Other Related Property Information - 2013 Page 2
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8BOE-517-TR (S1B) REV. 15 (12-12)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
2013
Under the provisions of sections 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. This property statement shall be completed in accordance with instructions included
with the property statement and in publication 67-TR, Instructions for Reporting State-Assessed Property, for lien date
2013. Reporting instructions are available on the Internet at
Extensions of time for filing the property statement or any of its parts may be granted only on showing of good cause
under a written request made prior to March 1, 2013. If you do not file this property statement 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.
All financial schedules must be completed in their entirety using BOE supplied forms and filed by March 1, 2013;
no schedules other than those supplied by the BOE will be accepted without prior approval. Otherwise, a penalty of
ten percent under section 830 of the Revenue and Taxation Code, as described above, may be imposed.
If you are not required to file additional forms based on the answers to questions A and B on the front of this
property statement, submit only the front page of this property statement as indicated.
REGARDING THE SCHEDULES TO BE FILED.
Book Cost: Book Cost equals original historical cost as recorded in the books and records of the business as described
below.
Report book cost (100 percent of actual cost). Include excise taxes, sales and use taxes (see instructions below for
imported 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. Accumulated depreciation
is to be reported separately. Also report separately the details of any write-downs of cost, extraordinary damage or
obsolescence, or any other information that may help the BOE in estimating the fair market value of your property.
You have the option of substituting for Financial Schedules B to D inclusive, copies of schedules of corresponding
information as filed in your annual report required by the California Public Utilities Commission or Federal Communications
Commission.
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 are 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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