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Form BOE-519-PC Fillable Annual Report of Private Railroad Cars
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)Documentation verifying reasons for delay (for example invoices advices from railroads or repair shops correspondence etc ) Name and address of shop Nature of work performed on car Reasons for delay in repairs (awaiting parts etc ) ( ) BUSINESS TYPE: ( ) ENTITY TYPE: (A AAR alpha type code ) (A AAR alpha type code) (A AAR alpha type code) (A AAR alpha type code) (A AAR alpha type code) (A AAR alpha type code) (A AAR alpha type code) (A AAR alpha type code) (A AAR alpha type code) (A AAR alpha type code) (A AAR alpha type code) (A AAR alpha type code) (AAR LISTED REPORTING MARKS) (Accounting records located at (street city state zip code)) (Additional cars reported this year: Purchased leased or manufactured since 12 31 2007) (Additional cars reported this year: Re marked to your AAR car reporting mark) (Additional cars reported this year: Total car increase) (ADDRESS (street city state zip code)) (ADDRESS (street)) (ANNUAL REPORT OF PRIVATE RAILROAD CARS AS OF 12:01 a m JANUARY 1 2013 NAME) (B year built) (B year built) (B year built) (B year built) (B year built) (B year built) (B year built) (B year built) (B year built) (B year built) (B year built) (B year built) (BOE) on or before April 30 2013 If you do not file this report you will (C year acquired) (C year acquired) (C year acquired) (C year acquired) (C year acquired) (C year acquired) (C year acquired) (C year acquired) (C year acquired) (C year acquired) (C year acquired) (C year acquired) (C* Type Code *Footnote *See page S1B for a complete listing of car type codes ) (C* Type Code *Footnote *See page S1B for a complete listing of car type codes ) (C* Type Code *Footnote *See page S1B for a complete listing of car type codes ) (C* Type Code *Footnote *See page S1B for a complete listing of car type codes ) (C* Type Code *Footnote *See page S1B for a complete listing of car type codes ) (C* Type Code *Footnote *See page S1B for a complete listing of car type codes ) (C* Type Code *Footnote *See page S1B for a complete listing of car type codes ) (C* Type Code *Footnote *See page S1B for a complete listing of car type codes ) (C* Type Code *Footnote *See page S1B for a complete listing of car type codes ) (CAR A Mark) (CAR A Mark) (CAR A Mark) (CAR A Mark) (CAR A Mark) (CAR A Mark) (CAR A Mark) (CAR A Mark) (CAR A Mark) (CAR B Number) (CAR B Number) (CAR B Number) (CAR B Number) (CAR B Number) (CAR B Number) (CAR B Number) (CAR B Number) (CAR B Number) (CAR C* Type Code *Footnote *See page S1B for a complete listing of car type codes ) (Car count listed in January 1 2012 OFFICIAL RAILWAY EQUIPMENT REGISTER ) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car marking and car number) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Car Type Code* Footnote *See page S1B for a complete listing of car type codes ) (Cars reported in prior year) (CERTIFICATION I certify (or declare) under penalty of perjury under the laws of the State of California that I have examined this report including accompanying schedules and statements and to the best of my knowledge and belief it is true correct and complete and covers all property required to be reported which is owned claimed possessed controlled or managed by the person named in the statement at 12:01 a m on January 1 2013 If prepared by a person other than the taxpayer this declaration is based on all information of which preparer has knowledge FULL LEGAL NAME IF INCORPORATED) (CITY STATE and ZIP CODE) (CITY STATE ZIP CODE) (CLEAR) CLEAR (CONTINUE) CONTINUE (D number of units TOTALS) (D number of units) (D number of units) (D number of units) (D number of units) (D number of units) (D number of units) (D number of units) (D number of units) (D number of units) (D number of units) (D number of units) (D number of units) (DATE D Into Shop) (DATE D Into Shop) (DATE D Into Shop) (DATE D Into Shop) (DATE D Into Shop) (DATE D Into Shop) (DATE D Into Shop) (DATE D Into Shop) (DATE D Into Shop) (DATE E Out of Shop) (DATE E Out of Shop) (DATE E Out of Shop) (DATE E Out of Shop) (DATE E Out of Shop) (DATE E Out of Shop) (DATE E Out of Shop) (DATE E Out of Shop) (DATE E Out of Shop) (DATE) (DAYTIME TELEPHONE NUMBER AREA CODE) (DAYTIME TELEPHONE NUMBER) (DBA or C/O) (Deleted cars: Scrapped) (Deleted cars: Sold 1 1 For car(s) sold during the prior calendar year attach a schedule that lists the AAR alpha type code the AAR car reporting mark(s) and the purchaser s name ) (Deleted cars: Total car decrease) (Deleted cars: Wrecked) (E original price including additions and/or betterments) (E original price including additions and/or betterments) (E original price including additions and/or betterments) (E original price including additions and/or betterments) (E original price including additions and/or betterments) (E original price including additions and/or betterments) (E original price including additions and/or betterments) (E original price including additions and/or betterments) (E original price including additions and/or betterments) (E original price including additions and/or betterments) (E original price including additions and/or betterments) (E original price including additions and/or betterments) (either RR or private car): (EMAIL ADDRESS) (eReg) at www boe ca gov/taxprograms/usetax/file html to report and pay the tax due Obtain additional use tax information (Explain difference below: The AAR car reporting mark(s) shown in the box at the bottom of the page are recorded as belonging to your company If any mark(s) have been added or deleted please list the mark and the name of the company it was acquired from or sold to if applicable Explanation ) (explain) (F Days in Shop TOTAL) (F Days in Shop) (F Days in Shop) (F Days in Shop) (F Days in Shop) (F Days in Shop) (F Days in Shop) (F Days in Shop) (F Days in Shop) (F Days in Shop) (FAX NUMBER AREA CODE) (FAX NUMBER) (FOR OFFICIAL USE ONLY) (G Name and Address of Shop) (G Name and Address of Shop) (G Name and Address of Shop) (G Name and Address of Shop) (G Name and Address of Shop) (G Name and Address of Shop) (G Name and Address of Shop) (G Name and Address of Shop) (G Name and Address of Shop) (H Remarks) (H Remarks) (H Remarks) (H Remarks) (H Remarks) (H Remarks) (H Remarks) (H Remarks) (H Remarks) (MAILING ADDRESS) (NAME OF AUTHORIZED REPRESENTATIVE (if applicable) *Footnote: *Letter of authorization must be filed annually ) (Partner 1 ADDRESS (street city state zip code)) (Partner 1 Name) (Partner 2 ADDRESS (street city state zip code)) (Partner 2 Name) (Partner 3 ADDRESS (street city state zip code)) (Partner 3 Name) (Partner 4 ADDRESS (street city state zip code)) (Partner 4 Name) (Partner 5 ADDRESS (street city state zip code)) (Partner 5 Name) (Partner 6 ADDRESS (street city state zip code)) (Partner 6 Name) (Partner 7 ADDRESS (street city state zip code)) (Partner 7 Name) (Partner 8 ADDRESS (street city state zip code)) (Partner 8 Name) (person or corporate name) (PERSON OR CORPORATE NAME) (PERSON OR CORPORATE NAME) (Person to contact regarding this report or audit NAME) (PRINT) PRINT (Re marked to another s AAR car reporting mark: wrecked: AR car reporting mark (either RR or private car):) (remarks (row 1)) (remarks (row 2)) (Reportable cars this year) (SBE Number) (SBE NUMBER) (SBE NUMBER) (STATE ASSESSED PROPERTIES DIVISION USE ONLY) (Sticky Note comment 1/10/2013 7:16:20 PM (TITLE) (TYPED NAME OF SIGNATORY) * See page S1B for a complete listing of car type codes 1 FILING DEADLINE Every person whose private railroad cars are operated upon the railroads in this state at any time during a calendar year 1 For car(s) sold during the prior calendar year attach a schedule that lists the AAR alpha type code the AAR car reporting mark(s) and the purchaser s name 2 SIGNATURE In case of a corporate owner of property this report shall be signed either by an officer of the corporation or by an employee or 3 TOTAL COUNT Schedule D provides a format to reconcile the total number of cars included in this report with the January 1 2013 issue of 4 INSTRUCTIONS See general instructions on page S1B and the detailed instructions with each schedule A Box Cars Equipped K Hopper Cars Equipped AAR ALPHA AAR ALPHA AAR LISTED REPORTING MARKS according to the instructions and filed with the Board of Equalization ACQUIRED Additional cars reported this year: ADDITIONS AND/OR BETTERMENTS ADDRESS (street city state zip code) ADDRESS (street city state zip code) ADDRESS (street city state zip code) ADDRESS (street city state zip code) ADDRESS (street) NAME OF AUTHORIZED REPRESENTATIVE (if applicable) * age group remaining in existence JANUARY 1 2013 agent The report will not be accepted if it is incomplete or submitted without a valid signature agent who has been designated in writing by the board of directors to sign such report and/or betterments should be aggregated with the group(s) of cars to which they apply If additional space is needed supplementary ANNUAL REPORT OF PRIVATE RAILROAD CARS AS OF 12:01 A M JANUARY 1 2013 assessed value to be added to the assessment An unsatisfactory report can cause a separate penalty of ten percent of B Box Cars Unequipped L Special Type Cars be subject to penalty under Article 4 of Chapter 2 Private Railroad been added or deleted please list the mark and the name of the company it was acquired from or sold to if applicable before April 30 2013 BOARD OF EQUALIZATION BOARD OF EQUALIZATION BOARD OF EQUALIZATION BOE 519 PC (S1B) REV 38 (12 12) BOE 519 PC (S1F) REV 38 (12 12) BOE 519 PC (S2B) REV 38 (12 12) BOE 519 PC (S2F) REV 38 (12 12) BOE 519 PC (S3B) REV 38 (12 12) STATE OF CALIFORNIA BOE 519 PC (S3F) REV 38 (12 12) BOE 519 PC (S4) REV 38 (12 12) by calling the BOE Taxpayer Information Section at 1 800 400 7115 (TTY:711) C Hopper Cars Covered P Intermodal Cars Conventional 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 California use tax is imposed on consumers of tangible personal property that is used consumed given away or stored in Car count listed in January 1 2013 OFFICIAL RAILWAY EQUIPMENT REGISTER : CAR DATE F CAR MARKING AND CAR NUMBER CAR TYPE CODE* CAR MARKING AND CAR NUMBER CAR TYPE CODE* Car Tax Law Attached schedules are considered to be part of the CAR TYPE CODE CAR TYPE CODE CAR DESCRIPTION car type codes as contained in that organization s Exhibit D of the UMLER specification manual Cars reported in prior year: CERTIFICATION CITY STATE and ZIP CODE CITY STATE ZIP CODE ADDRESS (street city state zip code) CLASS OF PRIVATE RAILROAD CARS Corporation DAYS IN DAYTIME TELEPHONE NO DBA or C/O Deleted cars: do not file a report on or before April 30 or such time as extended by the BOE it will cause a penalty of ten percent of the E Gondola Cars Equipped Q Intermodal Cars Lighter Weight electronic template and detailed instructions can be requested from Ms Brandi Blasi Hebbard by email at Brandi EMAIL ADDRESS * Letter of authorization must be filed annually ENCLOSED NONE ADDITIONAL ATTACHMENTS Explain difference below: Explanation: F Flat Cars R Refrigerator Cars FAX NO filing Mail to the address identified on page S1F of this form Fleet Manager follows: FOR OFFICIAL USE ONLY format is preferred although with prior permission other formats are acceptable Please provide the electronic version of the Schedule A FULL LEGAL NAME IF INCORPORATED G Gondola Cars Unequipped S Stack Cars GENERAL INFORMATION H Hopper Cars Unequipped T Tank Cars Hebbard@boe ca gov An Excel format is preferred although with prior permission other formats are acceptable Please I certify (or declare) under penalty of perjury under the laws of the State of California that I have examined this report including accompanying schedules and statements and Identify each car that was not qualified for revenue service during the previous calendar year and was in a repair facility in California If a company has more than 100 cars the BOE is requesting that Schedule A be filed electronically For your convenience an If a company has more than 100 cars the BOE is requesting that Schedule A be filed electronically For your convenience an electronic If cost data other than the manufacturer s retail price is used in column E specify what data is used and the source of this data Additions If the company has more than eight partners please attach an additional schedule with the remaining partners information If there is nothing to report check the appropriate box under NONE on page S1F Summary of Schedules in part Every person whose private railroad cars are operated upon the railroad in this state at any time during a calendar INFORMATION PROVIDED ON A PROPERTY STATEMENT MAY BE SHARED WITH OTHER STATE BOARD OF EQUALIZATION DEPARTMENTS INSTRUCTIONS FOR ANNUAL REPORT OF PRIVATE RAILROAD CARS INTO SHOP is nothing to report check the appropriate box under NONE on page S1F Summary of Schedules J Gondola Cars V Vehicular Flat Cars Law prescribe the manner in which private railroad cars shall be assessed in the State of California Section 11271 says Lessor List only cars that were in California for the entire calendar year List by car marking and car number order within each car marking If there MAILING ADDRESS MAKE NECESSARY CORRECTIONS TO ADDRESS LABEL managed by the person named in the statement at 12:01 a m on January 1 2013 If prepared by a person other than the taxpayer this declaration is based on all information of mark should be reported as if originally purchased whether owned or leased All data in this schedule should relate only to cars of each must file this report with the State Assessed Properties Division Board of Equalization P O Box 942879 Sacramento CA 94279 0061 on or NAME AND ADDRESS OF SHOP Note: Class of private railroad cars means the Association of American Railroad s (AAR) one letter alpha component of it s NOTE: Please read the instruction page before completing this form ) NUMBER of the shop time exclusion in excess of 90 days per car OF UNITS OFFICIAL REQUEST on a compact disc and include a hard copy printout to constitute a proper filing Mail to the address identified on page S1F of this form operated under your car mark List each group of similar cars (having the same AAR car type alpha code) which were built in the same ORIGINAL PRICE INCLUDING Other (explain) OUT OF SHOP PARTNER 1 PARTNER 2 PARTNER 3 PARTNER 4 PARTNER 5 PARTNER 6 PARTNER 7 PARTNER 8 Partnership (Partnerships must complete Schedule E) PERSON OR CORPORATE NAME PERSON OR CORPORATE NAME PERSON OR CORPORATE NAME SBE NO Person to contact regarding this report or audit Accounting records located at (street city state zip code) Please enter your four digit SBE Number here If you do not know your SBE Number or wish to verify it refer to the State Assessed Property Program State Assessee SBE Number Listing at http://www boe ca gov/proptaxes/pdf/lta11023 pdf Proprietorship provide the electronic version of the Schedule A on a compact disc and include a hard copy printout to constitute a proper Purchased leased or manufactured since 12 31 2007: Re marked to another s AAR car reporting mark Re marked to your AAR car reporting mark: REMARKS REMARKSA Report acquisition cost in U S dollars (100 percent of actual cost) (If a foreign company use the exchange rate which report THIS REPORT IS SUBJECT TO AUDIT Reportable cars this year: reported and paid on your California State Income Tax Return or directly to the BOE Simply use electronic registration REQUIREMENT CHANGES FOR 2013 LIEN DATE requiring and undergoing or awaiting remodeling overhaul renovation conversion or repair which necessitated total labor in excess of ten Revenue and Taxation Code This annual report must be completed SBE No SBE NO SBE NO SCHEDULE A STATEMENT OF CARS Schedule A Statement of Cars Registered Yes No SCHEDULE B SHOP TIME EXCLUSION Schedule B Shop Time Exclusion Claim Yes No SCHEDULE C CARS IN CALIFORNIA ENTIRE YEAR Schedule C Cars in California Entire Year Yes No SCHEDULE D CAR RECONCILIATION SCHEDULE Schedule D Car Reconciliation Schedule Yes No SCHEDULE E PARTNER INFORMATION Schedule E Partner Information Yes No schedules may be used provided they are clearly labeled and in the same format as the printed form All cars with your AAR reporting Scrapped: Sections 11201 through 11702 of the California Revenue and Taxation Code also known as the Private Railroad Car Tax self constructed equipment Do not include finance charges for purchased equipment Shipper SIGNATURE AND ADDRESS OF PREPARER OTHER THAN TAXPAYER DATE SIGNATURE OF OWNER PARTNER OFFICER OR AUTHORIZED AGENT DATE Sold1: STATE OF CALIFORNIA STATE OF CALIFORNIA STATE OF CALIFORNIA SUBMITTED HEREWITH STATE ASSESSED PROPERTIES DIVISION USE ONLY substantiation of the claim If the additional data is still inadequate the Chief of the State Assessed Properties Division may deny that portion SUMMARY OF SCHEDULES tax information) freight in installation charges and all other relevant costs Include finance charges where applicable for tax liabilities incurred by the business after the partnership change template and detailed instructions can be requested from Ms Brandi Blasi Hebbard by email at Brandi Hebbard@boe ca gov An Excel The AAR car reporting mark(s) shown in the box at the bottom of the page are recorded as belonging to your company If any mark(s) have the assessed value to be added to the assessment the assessed value to be added to the assessment A willful failure to file can cause an additional penalty of 25 percent of the assessee if the information is considered inadequate The assessee shall have ten days from the date of the notice to file additional data in the BOE Upon written application the BOE may for good cause extend the filing date a maximum of 30 days If you The Car Mileage Schedule is not required for lien date 2013 The Chief of the State Assessed Properties Division will make a determination as to the adequacy of the information submitted and will notify The Official Railway Equipment Register and your fleet changes since your prior report This form should be filled out completely The report must be signed by the owner corporate officer or authorized This request is made in accordance with section 11271 of the this state Businesses must report and pay use tax on items purchased from out of state vendors not required to collect TITLE to the best of my knowledge and belief it is true correct and complete and covers all property required to be reported which is owned claimed possessed controlled or TOTAL Total car decrease: Total car increase: TOTALS TYPED NAME OF SIGNATORY UNDER REGISTERED AAR CAR MARK(S) unless fully substantiated For cars in the shop over 90 days provide an explanation and documentation of the reason for delayed repairs as USE TAX INFORMATION Use this schedule to report all cars with your AAR car reporting mark(s): (A) acquired new (B) acquired used or (C) leased from others but was current at the time of the purchase ) Include excise sales and use taxes (see instructions below for important use which preparer has knowledge worker hours According to section 11294 of the Revenue and Taxation Code shop time in excess of 90 days per car will be disallowed Wrecked: year and also acquired in the same year filling in columns A to E for each group Give subtotals for each separate group in column E YEAR BUILT year shall file with the BOE on or before April 30 a report under oath setting forth specifically the information prescribed by You should notify the State Assessed Properties Division immediately if you add or delete a partner This may protect former partners from