Fillable Form Rcc-1 - Railroad Car Company Annual Reporting Form

Montana Private Railroad Car Annual Reporting Form

Instructions

Under Montana law (15-23-212, MCA), all railroad car companies owning, leasing or using railroad cars and/or

locomotives that operate over railroad tracks in Montana are subject to central assessment and are required to

complete and file an annual report with the Montana Department of Revenue.

The annual report must be filed with the Business Tax and Valuation Bureau of the Montana Department of

Revenue, postmarked on or before April 15 of each year. If the filing date falls on the weekend or holiday, the

report is due the following business day.

Effective the 2013 Tax Year: The department upgraded its computer systems and related software for railroad car

reporting. As a result, the format and method of reporting company railroad car information to the department

also changed. Therefore, Railroad Car Annual Reports must be filed using the most current reporting form.

Versions of the Railroad Car Annual Reporting Forms prior to 2013 will not be accepted. Reports submitted using

older versions of the RCC-1, RCC-2 and RCC-3 will be returned, and will not be accepted as timely. Reports filed

untimely will be subject to late filing penalties and interest.

Reporting options

Standard Mail:

Montana Department of Revenue

BITD-BTV: Railcar

PO BOX 7149

Helena, MT 59604-7149

Electronic Filing:

Electronic filing is highly encouraged, and the Montana Railroad Car Annual Reporting forms are available upon

request in electronic format with templates for Fleet data and Allocation data available in Microsoft Excel 2010

(.xlsx) format. E-mail Steve Creigh at

stcreigh@mt.gov

to have these forms emailed to you.

The forms are also available in non-fillable PDF Format through the official Montana website. You may either use

this link to the forms page:

…or you may navigate from the Department of Revenue website. Go to . In the section

labeled 'For Business,' click on the link for Centrally Assessed and Industrial Property...then click on the link for

Centrally Assessed and Industrial forms.

While it is acceptable to email the PDF versions of the form, the department encourages companies wishing to file

electronically to request and use the Excel forms, and use the PDF versions for traditional (mailed) reports only.

Mailed reports will require a signature and date in the signature block of the RCC-1 (Cover Page). Electronically

filed reports are considered valid without a signature in the signature block; a PDF of a signed cover page is no

longer necessary.

Completed reports may be emailed to Steve Creigh at stcreigh@mt.gov.

Reports filed electronically must be received by April 15.

(continued next page)

Form Rcc-1 - Railroad Car Company Annual Reporting Form - 2013 Page 2