Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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P

670.0000 PRIVATE RAILROAD CAR TAX

Annotation 670.0022

670.0022 Untimely Annual Report. A ten percent penal assessment for lack of timeliness is to be added to an assessment when a private railroad car company fails to make the required collective filing for its taxable holdings under a management company type organization on or before April 30 or such time as extended by the Board. Individual reports for each car owner do not constitute a valid filing. C 6/20/1978.