Form 61a200 - Public Service Company Property Tax Return - 2006 Page 5
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43INSTRUCTIONS FOR FILING
PUBLIC SERVICE COMPANY
PROPERTY TAX RETURN
INTRODUCTION
Type of Company
Supplementary Reports Required
Airlines & air freight
Stockholders report & U.S. Department of
This packet has been designed for public service companies who
Transportation Form RSPA 41
are required by KRS 136.120 through KRS 136.180 to file
Common Carrier
Stockholders annual report &
Kentucky property tax returns. It contains the necessary returns,
Bargelines
Organizational Chart
schedules and instructions for this purpose.
Electric utility
KY Public Service Commission annual
Gas utility
report & FERC annual report &
Gas transmission
stockholders report
WHO MUST FILE (KRS 136.120)
Gas & electric utility
Electric & gas marketing
In accordance with state law, every railway company, sleeping
Landfills
Annual report to stockholders & audited
car company, chair car company, dining car company, gas
financial statements
company, water company, ferry company, bridge company,
Oil transmission
FERC annual report & stockholders report
street railway company, interurban electric railroad company,
Railroads
ICC annual report & stockholders report
express company, electric light company, electric power
Rural electric co-ops
REA annual report & stockholders report
company, commercial air carrier, air freight carrier, pipeline
Privately owned sewer
KY Public Service Commission annual
company, common carrier water transportation company,
report
privately owned regulated sewer company, municipal solid
Water
KY Public Service Commission annual
waste disposal facility, railroad car line company and every
report & stockholders annual report
other like company, business or association performing any
WHEN TO FILE
public service shall file property tax returns, schedules,
regulatory reports and other such facts as the Department of
All public service companies as specified in KRS 136.120(1)
Revenue, Office of Property Valuation may require.
shall make, file and deliver to the Office of Property Valuation
on or before April 30 of each year the required tax returns,
The Department of Revenue , Office of Property Valuation shall
schedules, regulatory reports and other such facts covering the
have the sole responsibility to value and assess all of the property
preceding calendar year.
of every corporation, company, association, partnership, or
person performing any public service, including those
WHERE TO FILE
mentioned above and all others to whom this section may apply.
All tax returns, schedules and regulatory reports must be mailed
to the following address:
WHAT TO FILE
Kentucky Department of Revenue
(KRS 136.130–KRS 136.140)
Office of Property Valuation
Public Service Branch, Station 32, Fourth Floor
All public service companies are required to file Revenue Form
200 Fair Oaks Lane
61A200, Public Service Company Property Tax Return, and all
Frankfort, KY 40620
accompanying schedules (A through U). In addition to these
returns, any public service company that is regulated in any
FILING EXTENSIONS (KRS 136.130)
capacity by a federal or Kentucky authority must submit a copy
of the annual report filed with that authority. Also, all
A taxpayer may be granted a 30-day extension for filing the
companies must submit a copy of their annual report to
public service company property tax return if it requests the
stockholders and/or parent company annual report.
extension before the due date of the return and includes with the
Companies who have bought or sold any operating property
extension request a report of any increases or decreases in
must include detailed information regarding the transaction.
property of $50,000 or more in any taxing jurisdiction.
Upon written application, the Office of Property Valuation may
All returns, reports and schedules shall cover a period of 12
grant an extension when in its judgment an extension is deemed
months ending December 31. Taxpayers may substitute
necessary and proper.
individual schedules on taxpayer form as long as all information
No extension will be granted beyond May 30. See Schedule E.
requested is supplied.
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