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DEPARTMENT OF LOCAL GOVERNMENT FINANCE FOR DLGF USE ONLY
REPORT OF RAILCAR TAX UTILITY SPECIALIST
State Form 46373 (R30 / 1-24) / DLGF RC-1 100 N Senate Ave, Room N1058
Indianapolis, IN 46204
Prescribed by the Department of Local Government Finance (317) 232-3756
www.IN.gov/dlgf/

PRIVACY NOTICE: The records in this series are CONFIDENTIAL according to IC 6-1.1-35-9.

PLEASE READ THE INSTRUCTIONS ON DEPARTMENT WEBSITE CAREFULLY BEFORE COMPLETING THE WORKSHEETS.

Identify All Railroad Car Marks Reported on Return (mandatory ) Tax Year

Are All Miles for Cars with this Reporting Mark Included in Return?
☐ Yes ☐ No If no, please attach an explanation.
Name of Railcar Company Federal Identification Number

Address (number and street ) City State ZIP Code

Name of Officer for Notice of Assessment and Correspondence

Mailing Address of Officer (if different from above ) (number and street ) City State ZIP Code

ALLOCATION FACTORS
GROSS EARNINGS (if applicable )
1. Gross Earnings of All Cars Owned or Controlled

2. Gross Earnings in Indiana of All Cars Owned or Controlled

3. Indiana Earnings Allocation (Line 2 divided by Line 1)
TOTAL MILEAGE
4. Total Miles Traveled for All Cars Owned or Controlled

5. Total Miles Traveled in Indiana for All Cars Owned or Controlled (Page 3)

6. Indiana Mileage Allocation (Line 5 divided by Line 4)

7. Indiana Allocation Factoraverage( of Line 3 and Line 6, if gross earnings applicable )
VALUATION
8. Total Fleet Value (Line 10, Page 2)

9. Idle Car Allowance (See Instructions, Page 4)

10. Net Fleet Value (Line 8 minus Line 9)

11. Indiana Allocation Factor (Line 7 above)

12. Indiana Fleet Value (Line 10 multiplied by Line 11)

13. Indiana True Tax Value (Line 12, rounded to the nearest ten dollars)
Under the penalties of perjury, I hereby certify that this return (including all accompanying schedules and statements), to the best of my
knowledge and belief is true, correct, and complete, and lists all railcars owned, held, possessed, or controlled.
Signature of Officer or Taxpayer Representative Date (month, day, year )

Printed Name of Officer or Taxpayer Representative Title

Telephone Number Fax Number Email Address
( ) ( )

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SCHEDULE OF RAILROAD CARS
List on the schedule below all railcars owned or controlled:
YEAR OF NUMBER OF COLUMN A % COLUMN B – DEPRECIATED VALUE
ACQUISITION RAILCARS TOTAL COST COND. (Total Cost x % Cond.)

1. 2023 $ 40%

2. 2022 $ 56%

3. 2021 $ 42%

4. 2020 $ 32%

5. 2019 $ 24%

6. 2018 $ 18%

7. 2017 and Prior $ 15%

8. Totals $

9. Minimum Value (Line 8, Column A multiplied by 30% )

10. Total Fleet Value (Greater of Line 8, Column B or Line 9 )

Carry Line 10 to Line 8 on Page 1.

IDLE CAR ALLOWANCE CALCULATION
IDLE CAR ALLOWANCE
An idle car allowance of up to twenty percent (20%) may be claimed for those cars in the fleet that are inoperable due to the four (4) categories listed
in the idle car allowance section of the worksheet. You must complete the idle car allowance section, at the time of an original timely filing, to claim the
idle car adjustment.

The idle car allowance (Line 9 of Page 1) is calculated by multiplying the idle car percentage (Line 7 of the idle car allowance calculation, not to exceed
20%) by the total fleet value (Line 8 of Page 1).
ANNUAL NUMBER OF IDLE CAR DAYS
1. Light Repair

2. Heavy Repair

3. Scheduled Maintenance

4. Cars Not Removed from Records (in the process of being scrapped or in
storage awaiting executive approval for dismantling)

5. Total Number of Idle Car Days (Sum of Lines 1, 2, 3 & 4)

6. Total Number of Railcars (Multiplied by 365)

7. Idle Car Percentage (Line 5 divided by Line 6)

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                                             INDIANA MILEAGE REPORT BY RAILROAD 
 Please list below your mileage traveled in Indiana, both loaded and unloaded, by railroad. Carry the total of all the miles to Page 1, Line 5. Please list miles by car mark, if available. You may attach an 
 additional sheet if there is no room on this form. Please use the same format outlined below. Also, please break out “other” by railroad. You may list the name of each railroad on a separate page or under 
 another column on this worksheet. 
                                                      RAILROAD 

 CARMARK            CSX             NORFOLK  CANADIAN           CANADIAN        UNION PACIFIC OTHER TOTAL MILES 
                                    SOUTHERN NATIONAL/GRAND PACIFIC/SOO LINE 
                                             TRUNK WESTERN 
                                                                                                     
TOTAL OF ALL MILES: 

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CREDIT FOR RAILCAR MAINTENANCE AND IMPROVEMENTS AS PER INDIANA CODE 6-1.1-8.2
Please use the following worksheet to calculate your credit by listing your annual expenses in Indiana in each area as of December 31 in the immediately
preceding year on Lines 1-4. Then, follow instructions for Lines 5 and 6. You will only be allowed to claim this credit if you report in a timely manner. Do
not count the number of days a car is idle into the Idle Car Allowance if you are claiming credit for maintenance and repair on that car. If you are claiming
both this credit and idle car allowance for the same railcar, you must provide documentation supporting why the impairment to value exceeds the credit
for maintenance and repairs. Please Note: Your credit may be reduced proportionally if the credit applied for by all timely reporting Railcar Companies
exceeds $2,800,000. (IC 6-1.1-8.2-5(b))

ANNUAL EXPENSES FOR REPAIRS / MAINTENANCE IN INDIANA*

1. Labor $

2. Materials $

3. Overhead $

4. Payments to Third Parties for Repairs / Maintenance $

5. Total Expenditures in Indiana (Add Lines 1-4) ** $

6. Total Credit (Multiply Line 5 by 25%) $

* At least one line of Lines 1-4 above must have a value.
** Maintenance cannot be claimed only on Line 5.

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