Form 61a202 - Public Service Company Property Tax Return For Railroad Car Line - 2009
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261A202 (10-08)
2009
File by April 30, 2009 with:
Offi ce of Property Valuation
Commonwealth of Kentucky
PUBLIC SERVICE COMPANY
Public Service Section
DEPARTMENT OF REVENUE
501 High Street, Fourth Floor
PROPERTY TAX RETURN
OFFICE USE ONLY
Station 32
FOR RAILROAD CAR LINE
Frankfort, Kentucky 40620
PMD =
(502) 564-8175
For Year Ending December 31, 2008
GNC # C __ __ __ __ ______
Fax (502) 564-8192
(Offi ce use only) Place current taxpayer mailing label here.
Kentucky Revised Statute 136.120 grants the Department of
Revenue the authority to value and assess all of the property
of any person or business performing any public service,
including railroad car line companies which operate any
kind of railroad car in or through Kentucky including, but
not limited to, fl at, tank, refrigerator, passenger, sleeping,
freight or similar type car. This return must be fi led on or
before April 30 of each year, covering the movement of cars
in Kentucky during the preceding calendar year. The Offi ce
of Property Valuation will determine the value of rolling
stock of each company allocable to Kentucky, based on 100
DO NOT DISTURB EXISTING LABEL INFORMATION
percent of fair cash value, and notify the taxpayer of the
Complete items A–F and PART I through PART III below.
assessment. A taxpayer may request a 30-day extension
to fi le if good cause exists and if requested before the due
A. Taxpayer Name
date of the tax return (KRS 136.130). All late fi lings will
be subject to a minimum penalty of 10 percent of the total
B. Taxpayer Central Offi ce Address
taxes due. The penalty for failure to fi le is 20 percent of the
total taxes due (KRS 132.290). Furthermore, anyone who
willfully fails to fi le shall be fi ned $1,000, and $50 for each
day after April 30 (KRS 136.990).
F. (Complete if different from items A–B)
For agents, etc., a current power of attorney must be on fi le
C.
with the Kentucky Department of Revenue.
Fax No. (
)
Telephone (
)
Send tax bills and all correspondence to:
D. Taxpayer Federal ID Number:
Name __________________________________________
E. Type Ownership:
Title ____________________________________________
Address ________________________________________
Corporation
Proprietorship
Foreign
________________________________________________
Partnership
Other (specify) ____________________________
Telephone (
)
Fax No. (
)
List the mileage traveled by each class of car and car mark on each railroad in Kentucky. Total mileage in Kentucky must
include loaded and unloaded miles. The total miles traveled over each railroad in Kentucky (Part I) must equal total
PART I
mileage in Kentucky (Part III). If additional space is needed, attach a separate schedule or make copies of this page. If
you have more than one car mark, also attach a separate schedule listing those for which you are responsible for the tax
whether or not the cars traveled in Kentucky.
Name of Railroad Over Which Cars
Kind or Class
Car Mark(s) Identifi ed
Miles Traveled Over Each
Traveled in Kentucky
of Cars
at Interchanges
Railroad in Kentucky
(The total miles on this line must equal the total of Column D in Part III.)
TOTAL
PART II—
Complete Part II on the reverse side for each car classifi cation in the total fl eet of rolling stock before completing Part III Summary
below.
Classify cars as refrigerator, tank or other (which includes but not limited to, box, fl at, gondola and hopper). Column C total miles
PART III
traveled everywhere must pertain to Column B total number of units forwarded from Part II. Total miles traveled everywhere
SUMMARY
and total mileage in Kentucky must include loaded and unloaded miles. You must attach a summarized schedule of total miles
traveled everywhere during calendar year 2008 sorted by state in the U.S. and include Canada and Mexico.
A
B
C
D
E
F
G
Total Number of
Total
Total
Units (Cars) in
Miles Traveled
Kentucky
Total Fleet
in Total Fleet
Everywhere in the
Total Mileage
Percent
Value
Total
of Rolling Stock
U.S., Canada and
in Kentucky
(Total D
(Forwarded from
Kentucky
Car
(Forwarded from
Mexico by Total Fleet
(Forwarded
÷
Part II, Col. K,
Taxable Value
Class
Part II, Col. G)
of Rolling Stock
from Part I)
Total C)
Totals)
(E x F)
1. Refrigerator
2. Tank
3. Other
TOTALS
I declare, under the penalties of perjury, that this return (including any accompanying schedules and statements) has been examined by
me and to the best of my knowledge and belief is a true, correct and complete return.
Printed Name
Printed Title
Signature
Title
Date
(Note: For agents, etc., a current power of attorney must be on fi le with the Kentucky Department of Revenue.)
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