Form Boe-517-Pn - Property Statement - Intercounty - Pipelines - Noncommon Carrier Pipelines - 2013 Page 2
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7BOE-517-PN (S1B) REV. 21 (12-12)
SPECIAL INSTRUCTIONS TO STATE
ASSESSEES OF INTERCOUNTY PIPELINES—NONCOMMON CARRIER 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 (exceptions—see “N/A” below). 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-PN 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 copy of your 2012 annual report to the California Public Utilities Commission, if required to file.
3. A copy of your 2012 annual report(s) to federal regulatory agencies, if required to file.
4. 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). 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 fair market value.
N/A—Not Applicable
For purposes of these instructions, pipelines include the facilities and appurtenances that are essential to the intercounty
transportation or transmission systems, but shall exclude the contents of such pipelines.
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 acquisition
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 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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