50 IAC 5.1-3-2 - What to file; annual report to department

Authority: IC 6-1.1-8; IC 6-1.1-31-1

Affected: IC 6-1.1-8-19; IC 6-1.1-8-21

Sec. 2.

(a) The department has designated UD Form 45, Annual Report of Public Utility Company, as the annual report to be filed with the department by all public utility companies, other than railroad companies and railcar companies.

(b) Railroad companies shall annually file UD Form 32, Annual Report - Railroad Property, with the department.

(c) Railcar companies shall annually file Form RC-1, Report of Railcar Tax, with the department.

(d) Along with the UD Form 45 or the UD Form 32, a public utility company shall submit to the department information requested by the department, including:

(1) the most recent financial statements;

(2) information concerning depreciation records; and

(3) the most recent annual report to shareholders or members; to the extent that such reports, records, or statements exist.

(e) Railroad companies shall also submit to the department the Surface Transportation Board Form R-1 (Railroad Annual Report), if the railroad company is required to file Form R-1 with the Surface Transportation Board.

(f) A public utility company may submit a substitute computer or machine generated annual report form or schedule that is a part of the annual report, in lieu of using the actual annual report form or schedule, provided that the report or schedule:

(1) contains all of the required information as set forth in the actual report or schedule; and

(2) properly and clearly identifies the report or schedule being substituted.

Notes

50 IAC 5.1-3-2

Department of Local Government Finance; 50 IAC 5.1-3-2; filed Dec 15, 1993, 5:00 p.m.: 17 IR 955; reinstated by IC 6-1.1-8 -44, eff Jul 1, 2003 Filed 11/2/2020, 9:34 a.m.: 20201202-IR-050190636FRA