IDAPA Title 35 — Idaho State Tax Commission Rules
IDAPA 35.01.03.411 — PRIVATE CAR REPORTING BY RAILROAD COMPANIES
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 413
Page 34
Section 63-411, Idaho Code
The president or other officer of each railroad company whose railroad tracks run through, in, or into Idaho will, by
April 15 of each year file a report with the Tax Commission that includes the following:
(7-1-24)
01.
Name of Reporting Railroad Company. Report the name of the railroad company making the
report.
(7-1-24)
02.
Name of Private Railcar Fleet. Report the name of each private railcar fleet, defined under
Sections 63-201(14) and 63-411, Idaho Code, having traveled on the reporting railroad company's track.
(7-1-24)
03.
Private Railcar Fleet's Address. Report the business address of each reported private railcar fleet.
(7-1-24)
04.
Car Type. Report the type of cars by identifying symbol.
(7-1-24)
05.
Marks. Report the car marks.
(7-1-24)
06.
Miles Traveled. Report the total number of miles traveled on the reporting railroad's track,
including main line, branches, sidings, spurs, and warehouse or industrial track in Idaho during the year ending
December 31 of the preceding year.
(7-1-24)
Source: official text