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61A200(P) (9-16)
Property Tax Forms and Instructions
for
Public Service Companies
2017
COMMONWEALTH OF KENTUCKY
OFFICE OF PROPERTY VALUATION
DEPARTMENT OF REVENUE
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TAXPAYER ASSISTANCE AND MAILING ADDRESS
Kentucky Department of Revenue
Office of Property Valuation
Public Service Branch, Station 32, Fourth Floor
501 High Street
Frankfort, KY 40601-2103
(502) 564-8175
(502) 564-8192 (fax)
www.revenue.ky.gov (Internet)
krcwebresponsepublicservice@ky.gov. (e-mail)
The following property tax returns and schedules are included in this packet and are available from
www.revenue.ky.gov or upon request.
Revenue Form 61A200 Public Service Company Property Tax Return
Schedule A Report of Total Unit System and Kentucky Operations
Schedule B Report of Kentucky Vehicles, Carlines and Watercraft
Schedule C Report of Operations—Balance Sheet
Schedule D Report of Operations—Income Statement
Schedule E Filing Extension Application
Schedule I Business Summary by Taxing District
Schedule J Property Summary by Taxing District
Schedule K Operating Property Listing by Taxing District
Schedule K2 Nonoperating Property Listing by Taxing District
Schedule L Report of Allocation Factors
Schedule M Report of Property and Business Factors for
Interstate Railroad and Sleeping Car Companies
Schedule N1–N3 Report of Leased Real and Personal Property
Schedule O Railroad Private Car Mileage Report
Schedule R Report of Property Subject to the Pollution Control Tax Exemption
Schedule U Industrial Revenue Bond Property
Revenue Form 61A209 Public Service Company Sales
Revenue Form 41A720-CI Application for Coal Incentive Tax Credit
(available on Web site or upon request)
The Kentucky Department of Revenue
Mission Statement
As part of the Finance and Administration Cabinet, the mission of the Kentucky Department of Revenue is to
administer tax laws, collect revenue, and provide services in a fair, courteous, and efficient manner for the
benefit of the Commonwealth and its citizens.
* * * * * * * * * * * * * * * * * * * * * * * * * *
The Kentucky Department of Revenue does not discriminate on the basis of race, color, national origin, sex,
age, religion, disability, sexual orientation, gender identity, veteran status, genetic information or ancestry in
employment or the provision of services.
(Revised 9-16) Printing costs paid from state funds.
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The Kentucky Department of Revenue has made all returns and schedules available on the newly created web site —
www.revenue.ky.gov .
All public service companies should download the general PSC packet (Form 61A200(P)). Taxpayers who take advantage
of this service can save the Commonwealth of Kentucky significant budget resources, resources that can then be spent on
other taxpayer needs.
Below are the required forms for your industry:
Type of Company Property Tax Return and Schedule Required
Electric Utilities, Electric Power Companies, RECC &
Marketing/Resellers, Solar, Wind & Hydro Energy Companies 61A200 & Schedules A, B, C, D, D1, I, J, K, K2, L, N1–N3, R, U, CI
Railroad Companies 61A200 & Schedules A, B, C, D, D1, I, J, K, K2, M, N1–N3, O, O2, R, U
Sewer & Water Companies 61A200 & Schedules A, B, C, D, D1, I, J, K, K2, L, N1–N3, R, U
Gas Utilities, Transmissions & Marketing/Resellers
Gas Companies, Gas Pipeline 61A200 & Schedules A, B, C, D, D1, I, J, K, K2, L, N1–N3, R, U
Oil Transmission Companies 61A200 & Schedules A, B, C, D, D1, I, J, K, K2, L, N1–N3, R, U
Toll Bridges 61A200 & Schedules A, B, C, D, D1, I, J, K, K2, L, N1–N3, R, U
Communication Service & Multichannel Video Providers 61A500 & Schedules
Commercial Watercraft 61A207 & Schedules
Commercial Passenger & Freight Airlines 61A206 & Schedules
Public service property tax returns are due April 30of each tax year. Extensions may be granted for 30 days if the extension
is requested in writing before April 30 and includes a report detailing any increases or decreases in property of $50,000
or more in any taxing jurisdiction (KRS 136.130). Incomplete extension requests will be denied and a penalty may apply.
No extension will be granted beyond May 30. Schedule E, Filing Extension Application, Form 61A200(E), is available
separately online.
Detailed information regarding filing, penalties, the assessment process, etc., are included in the instructions. Returns and
extension applications should be mailed to: Kentucky Department of Revenue, Division of State Valuation, Public
Service Branch, 501 High Street, Fourth Floor, Station 32, Frankfort, KY 40601-2103, telephone (502) 564-8175, fax
(502) 564-8192.
A copy of the return will be mailed if requested at the above address or via e-mail at KRCWEBResponsePublicService@
ky.gov. Copies may also be requested by phone at (502) 564-8175. Returns are now available on the Department of Revenue’s
Web site. Copies of the returns requested by mail will be available no earlier than January 2, 2017.
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| CLASSIFICATION OF PUBLIC SERVICE PROPERTY The Department of Revenue prescribes the following classification of property to be used by the public service companies. Type of Property Classification Unmined Coal Real Estate Leasehold Real Estate Oil & Gas Wells Real Estate Pipelines (Transmission Oil, Gas & Water) Real Estate Conduits Real Estate Stored Gas, Oil & Coal (Noncurrent) Real Estate Stored Gas (Current) Tangible Personal Gas Compressors Tangible Personal Oil Lifting Units Tangible Personal Oil Storage Tanks Tangible Personal Television Cable Tangible Personal Gathering Lines Tangible Personal Electric Transmission Lines Tangible Personal Electric Distribution Lines Tangible Personal Meters & Regulators Tangible Personal Underground Cables Tangible Personal Telephone Lines Tangible Personal Wire in Underground Conduits Tangible Personal Towers, Structures & Supports Tangible Personal Electric Substations/Transformers Manufacturing Machinery Machinery & Equipment Used in Manufacturing Machinery the Manufacture of Gas Solar Energy Panels Manufacturing Machinery Wind Energy Turbines Manufacturing Machinery Inverters, Converters, Transformers Manufacturing Machinery for Solar & Wind Energy Systems Water Treatment Equipment Manufacturing Machinery Personal Property Certified Under Pollution Control KRS 224.01-300 by Sales & Use Tax For other types of property please see KRS 132.020 and KRS 132.200. |
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61A200(I) (9-16) INSTRUCTIONS FOR FILING
PUBLIC SERVICE COMPANY
PROPERTY TAX RETURN
INTRODUCTION
Type of Company Supplementary Reports Required,
This packet has been designed for a select group of public service continued
companies who are required by KRS 136.120 through KRS 136.180 to
file Kentucky property tax returns. It contains the necessary returns, Privately owned sewer KY Public Service Commission
schedules and instructions for this purpose. annual report
WHO MUST FILE (KRS 136.120) Water KY Public Service Commission
In accordance with state law, every railway company, sleeping car annual report and stockholders
company, chair car company, dining car company, gas company, water annual report
company, bridge company, street railway company, interurban electric
railroad company, express company, electric light company, electric power WHEN TO FILE
company, commercial air carrier, air freight carrier, pipeline company,
privately owned regulated sewer company, railroad car line company All public service companies as specified in KRS 136.120(1) shall make,
and every other like company, business or association performing any file and deliver to the Office of Property Valuation on or before April 30 of
public service shall file property tax returns, schedules, regulatory reports each year the required tax returns, schedules, regulatory reports and other
and other such facts as the Department of Revenue, Office of Property such facts covering the preceding calendar year.
Valuation may require.
WHERE TO FILE
The Department of Revenue, Office of Property Valuation shall have
the sole responsibility to value and assess all of the property of every All tax returns, schedules and regulatory reports must be mailed to the
corporation, company, association, partnership, or person performing any following address:
public service, including those mentioned above and all others to whom
this section may apply. Kentucky Department of Revenue
Office of Property Valuation
WHAT TO FILE (KRS 136.130–KRS 136.140) Public Service Branch, Station 32, Fourth Floor
All specified public service companies, with the exception of 501 High Street
Commercial Passenger and Freight Airlines, Commercial Watercraft Frankfort, KY 40601-2103
and Telecommunication Service Providers are required to file Revenue
Form 61A200, Public Service Company Property Tax Return, and all FILING EXTENSIONS (KRS 136.130)
accompanying schedules (A through U). In addition to these returns, any A taxpayer may be granted a 30-day extension for filing the public service
public service company that is regulated in any capacity by a federal or company property tax return if it requests the extension before the due date
Kentucky authority must submit a copy of the annual report filed with that of the return and includes with the extension request a report of any increases
authority. Also, all companies must submit a copy of their annual report or decreases in property of $50,000 or more in any taxing jurisdiction.
to stockholders and/or parent company annual report. Companies
who have bought or sold any operating property must include detailed Upon written application, the Office of Property Valuation may grant an
information regarding the transaction. extension when in its judgment an extension is deemed necessary and
All returns, reports and schedules shall cover a period of 12 months ending proper.
December 31. Taxpayers may substitute individual schedules on taxpayer No extension will be granted beyond May 30. See Schedule E.
form as long as all information requested is supplied.
Type of Company Supplementary Reports Required LATE FILING PENALTY (KRS 132.290)
Electric utility KY Public Service Commission Any public service company that fails to timely complete, file and deliver
Gas utility & pipeline annual report and FERC annual the required tax return, schedules and regulatory reports on or before the due
Gas transmission report and stockholders report date, shall pay a minimum penalty of 10 percent of the total taxes due.
Gas & electric utility PENALTY FOR NONCOMPLIANCE
Electric & gas marketing/ (KRS 136.150, KRS 136.990, KRS 132.290)
resellers
If any public service company fails to report as required by KRS 136.130
Oil transmission FERC annual report and stockholders and KRS 136.140 on or before April 30 of each year, the Office of Property
report Valuation shall ascertain the required facts and determine the assessment
values in such a manner and by such means as it deems proper, at the cost
Railroads ICC annual report and stockholders of the company failing to comply with state law.
report
The penalty for failure to file is 20 percent of the total taxes due.
Rural electric co-ops REA annual report and stockholders
report Furthermore, any public service company, or officer thereof, that will-
fully fails or refuses to make, file and deliver reports as required by KRS
Solar, Wind & Hydro Audited Financial Statements 136.130 and KRS 136.140 shall be fined $1,000, and $50 for each day
Electric the reports are not made after April 30 of each tax year. In addition, civil
action may be brought to compel the company or officer thereof to make
the required reports.
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DETERMINATION OF THE ASSESSMENT (KRS 136.160) WHERE TO SEND YOUR PROTEST
Each year the Office of Property Valuation shall determine the fair cash All protests must be mailed to the following address:
value of the operating property (real estate, tangible and franchise) of a
public service company as a unit. This unit value shall then be appor-
Finance and Administration Cabinet
tioned to Kentucky based on the average of the property factor and the
Department of Revenue
business factor.
Office of Property Valuation
Public Service Branch, Station 32, 4th Floor
The property factor shall fairly reflect the amount of operating property 501 High Street
owned and/or leased in Kentucky compared to the total amount of operat- Frankfort KY 40601-2103
ing property owned and/or leased everywhere. The business factor shall
fairly reflect the utilization of the operating property owned and/or leased
in Kentucky compared to the utilization of operating property owned and/ PROTESTING YOUR ASSESSMENT
or leased everywhere. These factors may be a single factor or an average (KRS 131.110, KRS 136.180(2), KRS 134.590 and
of several factors. 103 KAR 1:010)
The nonoperating tangible and nonoperating intangible property of The Department of Revenue is required to mail to the taxpayer a notice
public service companies shall be valued separately using the same fair of any property assessed. The assessment shall be final if not protested
cash value standard as utilized by the county assessor. The value is not in writing to the Department of Revenue, within 45 days from the date
apportioned. of the notice of assessment or the assessment will become final and the
state taxes will be due. Such protest shall be accompanied by a supporting
written statement setting forth the grounds upon which the protest is made.
Public service companies that own mineral resources that are reported The supporting statement must set forth whether the protest is based on
on Revenue Forms 62A384-O, Oil Property Tax Return; and 62A384-G, a factual disagreement and/or disagreement in the interpretation of the
Natural Gas Property Tax Return, must include copies of these reports applicable statutes. If there are disputed factual issues, the taxpayer must
with the public service company tax return. The assessment for mineral provide financial statements, records, assessments or other documents
property is considered nonoperating real estate and will be in addition to which will allow the Department of Revenue some basis for reconsidera-
the assessment for a company’s operating property. The mineral property tion. Further, the statement must clearly identify the specific portion(s)
must be itemized on Schedule K in order to situs such property. of the assessment to which the protest relates.
ALLOCATION OF THE ASSESSMENT (KRS 136.170) Effective July 15, 1998, no appeal shall delay the collection or payment
of taxes based upon the assessment in controversy. The taxpayer shall pay
all state, county and other local jurisdictional taxes due on the valuation
Once the operating property is valued as a unit, the department shall al- which the taxpayer claims as the true value as stated in the protest filed
locate the assessed value in this state among the county, school, city and/ under KRS 131.110. Once the appeal is finalized and the valuation finally
or other special taxing jurisdictions. determined, the taxpayer shall be billed for any additional tax and interest
(at the rate as defined in KRS 131.010(6)) from the date the tax would have
Nonoperating tangible property shall be allocated to the county, school, city become due if no appeal had been taken. The provisions of KRS 134.015
and/or other special taxing jurisdictions where the property is located. shall apply to the tax bill.
Nonoperating intangible property is taxable for state purposes only at the Any nonprotested portion (your claimed value) of the assessment becomes
same rate as the intangible property of other taxpayers not performing final at the end of the 45-day protest period. If you protest your assess-
public services. ment, payment of your state and local tax on the claimed value is due with
your protest letter. Your protest letter must clearly and logically identify
how your claimed valuation was determined and must specify the value
NOTIFICATION OF ASSESSMENT (KRS 136.180) which you claim to be the true value of property. The Kentucky claimed
value must be (1) classified into the various state property tax classifica-
Each year the Office of Property Valuation shall determine the assessed tions, (2) the state tax must be calculated on the classified claimed value
value of the operating property and other property of a public service and (3) the claimed value must be properly allocated to the affected local
company and notify the company by mail of the assessment amount and taxing jurisdictions.
the state tax liability.
After a timely protest has been filed, the taxpayer may request a confer-
ence with the Office of Processing & Enforcement, Protest Resolution
Once the valuation has been finalized, the Office of Property Valuation
Branch.
shall immediately certify the assessment to the county clerk of each county
in which any of the operating property or nonoperating tangible property is
The Protest Resolution Branch is responsible for resolving tax controversies
liable to local taxation. The county clerk shall then certify the assessment
(protests) on a fair and equitable basis.
to the proper collecting officer of the county, school, city and/or special
taxing jurisdiction for collection.
Finance and Administration Cabinet
Effective January 1, 2006, the Department of Revenue shall bill, collect Department of Revenue
and distribute all state and local property taxes for all commercial Office of Processing and Enforcement
water transportation companies. Any fees owed to the Department Division of Collections
of Revenue by any local taxing district shall be deducted before any Protest Resolution Branch, Station 7, 10th Floor
distribution is made to any local taxing district under the provisions P O Box 3
of this subsection. Frankfort KY 40602-0003
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The taxpayer may appear in person or by representative. All taxpayers rate per annum on the 61st day after the KCC acknowledges receipt of the
represented by attorney or tax agent must file a power of attorney with the protest, but in no event shall interest begin to accrue prior to January 1
Protest Resolution Branch. Further conferences may be held by mutual following April 30 of the year in which the returns, schedules and regula-
agreement. Consideration is given to additional information presented by tory reports are due.
the taxpayer at the conference.
Any party aggrieved by a final order of the KCC may, within 30 days after
If the taxpayer’s protest of an assessment or refund denial cannot be re- such order becomes final, file an appeal with the Franklin Circuit Court
solved through correspondence and/or conferences, the Protest Resolution or the circuit court of the county in which the aggrieved party resides or
Branch shall issue a written final ruling on any matter still in controversy conducts his place of business.
to be mailed to the taxpayer. The ruling shall state that it is a final ruling
of the department, the issues of controversy, the taxpayer’s position, the PAYMENT OF TAX (KRS 131.110 and KRS 136.050)
department’s position and the procedure for prosecuting an appeal to the
Kentucky Claims Commission (KCC). All state taxes assessed against any public service company under the
provisions of KRS 136.120 to KRS 136.200 shall be due and payable 45
The taxpayer may request a final ruling from the Protest Resolution days from the date of the notice of assessment, unless otherwise protested.
Branch at any time after filing a timely protest. When it is requested, State taxes are payable to the “Kentucky State Treasurer.”
the department shall issue such ruling within 30 days from the date the
request is received. If you intend to pay your state taxes assessed against a public service com-
pany by use of the Coal Incentive Tax Credit granted under KRS 141.110,
After the final ruling has been issued, the taxpayer may appeal to you must file the Coal Incentive Tax Credit Certificate with this return.
the KCC.
All county, school, city and other special taxes shall be due and payable
KENTUCKY CLAIMS COMMISSION (KCC) 30 days after a notice of tax due is issued by the designated collecting
(KRS 131.340—KRS 131.370, KRS 136.050, officer, unless otherwise protested.
103 KAR 1:010, 802 KAR 1:010)
FAILURE TO PAY TAX (KRS 136.050, KRS 136.990)
If a taxpayer desires to appeal a final ruling of the Protest Resolution
Branch, the taxpayer must apply for a hearing before the KCC within 30 Every public service company that fails to pay its state, county, school, city
days from the date of issuance of the final ruling. and other special taxes when due shall be deemed delinquent, subject to a
10 percent penalty on the tax due and thereafter subject to interest at the
The appeal must be filed in quintuplicate; contain a brief statement of the appropriate rate as defined in KRS 131.010(6). In addition, a 20 percent
law and the facts in issue; contain the petitioner’s or appellant's position cost of collection fee will be added to liabilities that have become final,
regarding the law, facts or both; and must contain the petitioner’s posi- due and owing.
tion regarding the protest and include a copy of the final ruling with each
copy of the petition of appeal. The petition of appeal must be in writing Furthermore, any public service company that willfully fails to pay its
and signed by the petitioner or appellant. Filings by facsimile or other taxes, penalty and interest, shall be fined $1,000 and $50 for each day
electronic means shall not be accepted. The commission will set a date the same remains unpaid to be recovered by indictment or civil action, of
for a formal hearing and notify the taxpayer. which the Franklin Circuit Court shall have jurisdiction.
AMENDED RETURNS
On the basis of the hearing, briefs and other documents, the commission
will issue a written order which will affirm, reverse, modify or remand the Adjustments to assessments will only be considered if amended data is
final ruling, and will forward a copy of the order to the taxpayer, Protest supplied before the protest period expires or as part of the supporting
Resolution Branch and the Office of Property Valuation. documentation included with a protest.
Assessments upheld by the commission shall be due and payable 30 days To amend any portion of the return, submit a new schedule with
after the date of the commission's order. All taxes (state, county, school, "AMENDED," the date submitted and a signature and title of the person
city and other special taxing jurisdictions) found to be due on any protested filing the amendment written on each page of the amended schedule or
assessment or portion thereof shall begin to bear interest at the appropriate on a cover page.
Forms may be obtained from:
www.revenue.ky.gov (Internet)
Other Reports Required
All companies are required to submit a complete copy of their Public Service Commission Annual Report, FERC
Report, ICC Report, and REA annual report.
Also, a copy of stockholder's annual report, parent company's annual report, organization's financial statements,
organizational chart and informational reports, copy of all sales/merger/exchange agreements and completion
of the appropriate sales form (Revenue Form 61A209) are required as well as the other reports requested on
page 1.
(KRS 136.130 and KRS 136.140)
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COUNTY PVA TELEPHONE NUMBERS AND ADDRESSES
County
Code County Phone Number Address City ZIP Code
001 Adair (270) 384-3673 424 Public Square, Courthouse, Suite 2 Columbia 42728
002 Allen (270) 237-3711 P.O. Box 397 Scottsville 42164
003 Anderson (502) 839-4061 101 Ollie Bowen Court Lawrenceburg 40342
004 Ballard (270) 335-3400 P.O. Box 267 Wickliffe 42087
005 Barren (270) 651-2026 P.O. Box 1836 Glasgow 42142
006 Bath (606) 674-6382 P.O. Box 688 Owingsville 40360
007 Bell (606) 337-2720 P.O. Box 255 Pineville 40977
008 Boone (859) 334-2181 P.O. Box 388 Burlington 41005
009 Bourbon (859) 987-2152 Courthouse, Room 15, 301 Main Street Paris 40361
010 Boyd (606) 739-5173 P.O. Box 434 Catlettsburg 41129
011 Boyle (859) 238-1104 Courthouse, 321 West Main Street Danville 40422
012 Bracken (606) 735-2228 P.O. Box 310 Brooksville 41004
013 Breathitt (606) 666-7973 1137 Main Street, Courthouse, Suite 302 Jackson 41339
014 Breckinridge (270) 756-5154 P.O. Box 516 Hardinsburg 40143
015 Bullitt (502) 543-7480 P.O. Box 681 Shepherdsville 40165
016 Butler (270) 526-3455 P.O. Box 538 Morgantown 42261
017 Caldwell (270) 365-7227 100 E. Market St., Courthouse, Room 28 Princeton 42445
018 Calloway (270) 753-3482 P.O. Box 547 Murray 42071
019 Campbell (859) 292-3871 1098 Monmouth Street, Room 329 Newport 41071
020 Carlisle (270) 628-5498 P.O. Box 206 Bardwell 42023
021 Carroll (502) 732-5448 Courthouse, 440 Main Street Carrollton 41008
022 Carter (606) 474-5663 Courthouse, Room 214, 300 W. Main St. Grayson 41143
023 Casey (606) 787-7621 P.O. Box 38 Liberty 42539
024 Christian (270) 887-4115 P.O. Box 96 Hopkinsville 42241
025 Clark (859) 745-0250 Courthouse, 34 South Main Street Winchester 40391
026 Clay (606) 598-3832 102 Richmond Road, Suite 200 Manchester 40962
027 Clinton (606) 387-5938 100 Cross St., Courthouse, Room 217 Albany 42602
028 Crittenden (270) 965-4598 Courthouse, 107 South Main Street, Suite 108 Marion 42064
029 Cumberland (270) 864-5161 P.O. Box 431 Burkesville 42717
030 Daviess (270) 685-8474 Courthouse, Room 102, 212 St. Ann Street Owensboro 42303
031 Edmonson (270) 597-2381 P.O. Box 37 Brownsville 42210-0037
032 Elliott (606) 738-5090 P.O. Box 690 Sandy Hook 41171
033 Estill (606) 723-4569 Courthouse, 130 Main Street Irvine 40336
034 Fayette (859) 246-2722 101 E. Vine St., Suite 600, Phoenix Bldg. Lexington 40507
035 Fleming (606) 845-1401 100 Court Square, Room B110 Flemingsburg 41041
036 Floyd (606) 886-9622 149 South Central Avenue, Room 5 Prestonsburg 41653
037 Franklin (502) 875-8780 313 W. Main Street, Courthouse Annex, Room 209 Frankfort 40601
038 Fulton (270) 236-2548 2216 Myron Cory Drive, Suite 2 Hickman 42050
039 Gallatin (859) 567-5621 P.O. Box 470 Warsaw 41095
040 Garrard (859) 792-3291 Courthouse, 7 Public Square, Suite 2 Lancaster 40444
041 Grant (859) 824-6511 Courthouse, 101 North Main St., Room 2 Williamstown 41097
042 Graves (270) 247-3301 101 E. South Street, Courthouse Annex, Suite 5 Mayfield 42066
043 Grayson (270) 259-4838 10 Public Square Leitchfield 42754
044 Green (270) 932-7518 103 South First Street Greensburg 42743
045 Greenup (606) 473-9984 Courthouse, Room 209, 301 Main St., Box 4 Greenup 41144
046 Hancock (270) 927-6846 P.O. Box 523 Hawesville 42348
047 Hardin (270) 765-2129 P.O. Box 70 Elizabethtown 42702
048 Harlan (606) 573-1990 P.O. Box 209 Harlan 40831
049 Harrison (859) 234-7133 111 South Main Street, Suite 101 Cynthiana 41031
050 Hart (270) 524-2321 P.O. Box 566 Munfordville 42765
051 Henderson (270) 827-6024 P.O. Box 2003 Henderson 42419-2003
052 Henry (502) 845-5740 P.O. Box 11 New Castle 40050
053 Hickman (270) 653-5521 110 E Clay, Courthouse, Suite F Clinton 42031
054 Hopkins (270) 821-3092 25 E Center Street Madisonville 42431-2077
055 Jackson (606) 287-7634 P.O. Box 249 McKee 40447
056 Jefferson (502) 574-6380 Glassworks Building, 815 West Market Street Louisville 40202-2654
057 Jessamine (859) 885-4931 P.O. Box 530 Nicholasville 40340
058 Johnson (606) 789-2564 230 Court Street, Courthouse, Suite 229 Paintsville 41240
059 Kenton (859) 392-1750 303 Court Street, Room 210 Covington 41011
060 Knott (606) 785-5569 P.O. Box 1021 Hindman 41822
061 Knox (606) 546-4113 P.O. Box 1509 Barbourville 40906
062 Larue (270) 358-4202 209 West High Street, Courthouse, Suite 1 Hodgenville 42748
063 Laurel (606) 864-2889 Courthouse, Room 127, 101 South Main Street London 40741
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COUNTY PVA PHONE NUMBERS AND ADDRESSES
Continued
County
Code County Phone Number Address City ZIP Code
064 Lawrence (606) 638-4743 Courthouse, 122 S. Main Cross Street Louisa 41230
065 Lee (606) 464-4105 P.O. Box 1008 Beattyville 41311
066 Leslie (606) 672-2456 P.O. Box 1891 Hyden 41749
067 Letcher (606) 633-2182 156 Main Street, Suite 105 Whitesburg 41858
068 Lewis (606) 796-2622 112 Second Street, Suite 101 Vanceburg 41179
069 Lincoln (606) 365-4550 201 East Main Street, Suite 2 Stanford 40484
070 Livingston (270) 928-2524 P.O. Box 77 Smithland 42081
071 Logan (270) 726-8334 P.O. Box 307 Russellville 42276
072 Lyon (270) 388-7271 P.O. Box 148 Eddyville 42038
073 McCracken (270) 444-4712 Courthouse Annex, 621 Washington Street Paducah 42003
074 McCreary (606) 376-2514 P.O. Box 609 Whitley City 42653
075 McLean (270) 273-3291 P.O. Box 246 Calhoun 42327
076 Madison (859) 623-5410 135 W. Irvine Street, Suite 103 Richmond 40475-1436
077 Magoffin (606) 349-6198 P.O. Box 107 Salyersville 41465
078 Marion (270) 692-3401 223 N. Spalding Avenue, Suite 202 Lebanon 40033
079 Marshall (270) 527-4728 1101 Main Street Benton 42025
080 Martin (606) 298-2807 P.O. Box 341 Inez 41224
081 Mason (606) 564-3700 220 1/2 Sutton Street Maysville 41056
082 Meade (270) 422-2178 516 Hillcrest Drive, Suite 3 Brandenburg 40108
083 Menifee (606) 768-3514 P.O. Box 36 Frenchburg 40322
084 Mercer (859) 734-6330 P.O. Box 244 Harrodsburg 40330
085 Metcalfe (270) 432-3162 P.O. Box 939 Edmonton 42129
086 Monroe (270) 487-6401 200 N. Main St., Suite A Tompkinsville 42167-1548
087 Montgomery (859) 498-8710 44 W. Main Street, Courthouse Annex, Suite E Mt. Sterling 40353
088 Morgan (606) 743-3349 P.O. Box 57 West Liberty 41472
089 Muhlenberg (270) 338-4664 P.O. Box 546 Greenville 42345
090 Nelson (502) 348-1810 113 East Stephen Foster Avenue Bardstown 40004
091 Nicholas (859) 289-3735 P.O. Box 2 Carlisle 40311
092 Ohio (270) 298-4433 P.O. Box 187 Hartford 42347
093 Oldham (502) 222-9320 110 W. Jefferson St. LaGrange 40031
094 Owen (502) 484-5172 Courthouse, 100 N. Thomas St., Room 6 Owenton 40359
095 Owsley (606) 593-6265 P.O. Box 337 Booneville 41314
096 Pendleton (859) 654-6055 233 Main Street, Courthouse Room 2 Falmouth 41040
097 Perry (606) 436-4914 481 Main Street, Suite 210 Hazard 41701
098 Pike (606) 432-6201 146 Main Street, Suite 303 Pikeville 41501
099 Powell (606) 663-4184 P.O. Box 277 Stanton 40380
100 Pulaski (606) 679-1812 P.O. Box 110 Somerset 42502
101 Robertson (606) 724-5213 P.O. Box 216 Mt. Olivet 41064
102 Rockcastle (606) 256-4194 P.O. Box 977 Mt. Vernon 40456
103 Rowan (606) 784-5512 Courthouse, 600 W. Main Morehead 40351
104 Russell (270) 343-4395 410 Monument Square, Ste. 106 Jamestown 42629
105 Scott (502) 863-7885 101 East Main Street, Courthouse, Ste. 206 Georgetown 40324
106 Shelby (502) 633-4403 501 Washington Street Shelbyville 40065
107 Simpson (270) 586-4261 P.O. Box 424 Franklin 42135
108 Spencer (502) 477-3207 P.O. Box 425 Taylorsville 40071
109 Taylor (270) 465-5811 203 N. Court St., Courthouse, Ste. 6 Campbellsville 42718
110 Todd (270) 265-9966 P.O. Box 593 Elkton 42220
111 Trigg (270) 522-3271 P.O. Box 1776 Cadiz 42211
112 Trimble (502) 255-3592 P.O. Box 131 Bedford 40006
113 Union (270) 389-1933 P.O. Box 177 Morganfield 42437
114 Warren (270) 843-3268 P.O. Box 1269 Bowling Green 42102-1269
115 Washington (859) 336-5420 Courthouse, 120 E. Main Springfield 40069
116 Wayne (606) 348-6621 55 N. Main St., Ste. 107 Monticello 42633
117 Webster (270) 639-7016 P.O. Box 88 Dixon 42409
118 Whitley (606) 549-6008 P.O. Box 462 Williamsburg 40769
119 Wolfe (606) 668-6923 P.O. Box 155 Campton 41301
120 Woodford (859) 873-4101 Courthouse, Room 108, 103 Main Street Versailles 40383
DIVISION OF STATE VALUATION, FRANKFORT 40601-2103: (502) 564-8175
Go to www.revenue.ky.gov to download forms.
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61A200 (9-16) PUBLIC SERVICE COMPANY PROPERTY TAX RETURN This return must be filed with the
Commonwealth of Kentucky Office of Property Valuation between
DEPARTMENT OF REVENUE For Year Ending December 31, 2016 January 1 and April 30, 2017.
Office of Property Valuation
Public Service Branch ➤ See Instructions
501 High Street, Fourth Floor, Sta. 32
Frankfort, Kentucky 40601-2103 DUE DATE:
(502) 564-8175
April 30, 2017
Type of Public Service Company
Type of Ownership
Foreign
Corporation Partnership Individual
S Corporation LLC Other
Taxpayer Name 1 LEAVE BLANK
Name 2
GNC
Address 1
Postmark
Address 2
City State ZIP Code FEIN
Contact Person
Preaudit
Phone Fax E-Mail
( ) ( )
Tax Agent Name 1
Taxpayers completing
Name 2 this return must complete
the agency portion in
Address 1 order to maintain an
agent status.
Address 2
Agents completing this
City State ZIP Code FEIN return must have a
current power of attorney
Contact Person on file with the Kentucky
Department of Revenue
or include one.
Phone Fax E-Mail
( ) ( )
Which address above is to be used for mailing the assessment notice, tax bills and certifications?
Taxpayer Address Other
Tax Agent Address
Is your company affiliated with any other companies? (Parent/Subs) Yes No
If yes, submit organizational chart and informational reports. (KRS 136.130 and 136.140)
Has an independent authority or agency valued your property? Yes No
If yes, submit a copy of the appraisal report. (KRS 136.130 and 136.140)
Has the company or a fraction thereof sold, been purchased or mergedwithin the last year? Yes No
If yes, complete the appropriate informational report, Revenue Form 61A209, included in this packet.
Has your company filed bankruptcy within the last three years? Yes No
If yes, provide the district in which the case was filed, the petition date and the case number.
Do you intend to claim the Clean Coal Incentive Credit? Yes No
If yes, provide a copy of the Coal Incentive Tax Credit Certificate. (KRS 141.428)
I declare under penalties of perjury that this return, including any accompanying schedules and statements, has been examined by me and to the best of my knowledge
and belief is a true, correct and complete return.
Signature Title Date
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| Schedule A “Report of Total Unit System and Kentucky Operations” This form is available in an Excel format at the Department of Revenue Web site: www.revenue.ky.gov You are required to complete and submit this schedule. Failure to properly complete and submit all required schedules, including Schedule A, the Department of Revenue shall impose a minimum penalty of 10 percent upon the total state taxes due. |
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61A200(B) (9-16) REPORT OF KENTUCKY VEHICLES,
Commonwealth of Kentucky CAR LINES AND WATERCRAFT B
DEPARTMENT OF REVENUE
As of December 31, 2016
KENTUCKY APPORTIONED VEHICLES
Effective January 1, 2007, KRS 136.188 requires the Kentucky Transportation Cabinet to collect an annual registration fee on all trucks,
tractor and buses operating on route or as part of a system that is partly within and partly outside Kentucky. Such payment shall be made
to the Transportation Cabinet either directly, in the case of a vehicle based in Kentucky, or indirectly, through the International Registration
Plan, in the case of a vehicle based outside of Kentucky. The fee replaces the state and local ad valorem (property tax) the Department
of Revenue previously imposed on these motor carriers. Pick-up and delivery vehicles shall not pay the fee, but shall be subject to the ad
valorem tax under KRS 132.487.
If applicable, the company's KYU number will identify the total apportioned vehicle value assessed by the Kentucky Transportation Cabinet,
Division of Motor Carriers for property taxes, and will be added to its total regular vehicle registration value for credit toward the public
service company assessment in Kentucky for tax year 2016.
Did you file a 2016 Kentucky IRP Apportioned Registration Supplemental Application (TC 95-303C) with the Kentucky Department of
Transportation? Yes No
If yes,
what is your KYU number?
what is your Federal ID number?
what is your 2016 Kentucky percentage?
what is the total 2016 Kentucky tax paid? $
Please submit a copy of your DOT payment receipt with this return.
KENTUCKY REGULAR VEHICLES
Do you report, register and license any regular vehicles (nonapportioned) in the Commonwealth of Kentucky? Yes No
If yes, what was the total assessed value of these regular Kentucky vehicles? $
Provide the breakdown of the assessed value into the following categories:
Owned Vehicles $
Leased Vehicles $ Total Annual Lease Payment Paid $
Total $
SUPPLEMENTAL INFORMATION
Did you file a 2017 Public Service Company Property Tax Return for Railroad Car Lines, Revenue Form 61A202? Yes No
If yes, what was the Kentucky taxable value from page 1?
Did you file a 2017 Kentucky Commercial Watercraft Property Tax Return, Revenue Form 61A207? Yes No
If yes, what was the Kentucky taxable value?
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61A200(C) (9-16) REPORT OF TOTAL UNIT OPERATIONS
Commonwealth of Kentucky BALANCE SHEET C
DEPARTMENT OF REVENUE
As of December 31, 2016
Please submit internal financial statement (preferably audited) if available. Otherwise, prepare this schedule. Financial
statements required should represent the entire unit, not just Kentucky portion.
Line Amount for Current Year
No. Item (Omit Cents)
ASSETS
Current Assets:
1. Cash
2. Temporary Investments
3. Accounts Receivable (Attach Separate Schedule Showing Detail)
4. Intercompany Accounts Receivable (Attach Separate Schedule Showing Detail)
5. Inventory
6. Other Current Assets (Attach Separate Schedule Showing Detail)
7. Total Current Assets
Fixed Assets:
8. Land
9. Building
10. Plant Equipment
11. Unallocated Items
12. Materials and Supplies
13. Construction Work in Progress
14. Other Fixed Assets
15. Plant Adjustment
16. Less: Accumulated Depreciation
17. Total Fixed Assets
Other Assets:
18. Other Assets (Attach Separate Schedule Showing Detail)
19. Less: Accumulated Amortization
20. Goodwill Less: Accumulated Amortization
21. Total Other Assets
22. Total Assets
LIABILITIES
Current Liabilities:
23. Loans Payable
24. Accounts Payable
25. Other Current Liabilities
26. Total Current Liabilities
Deferred Credits:
27. Total Deferred Credits
Long-Term Debt:
28. Total Long-Term Debt
Owner's Equity:
29. Total Stock Issued
30. Proprietor's Equity
31. Retained Earnings
32. Other Owner's Equity
33. Total Owner's Equity
34. Total Liabilities and Owner's Equity
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61A200(D) (9-16) REPORT OF TOTAL UNIT OPERATIONS
Commonwealth of Kentucky INCOME STATEMENT D
DEPARTMENT OF REVENUE
12 Months Ending December 31, 2016
Please submit internal financial statement (preferably audited) if available. Otherwise, prepare this schedule. Financial
statements required should represent the entire unit, not just Kentucky portion.
Line Amount for Current Year
No. Item (Omit Cents)
Operating Income:
1. Operating Revenue
2. Cost of Goods Sold (Attach Separate Schedule Showing Detail)
3. Operating Gross Profit
4. Owner's Compensation
5 Employees' Wages and Benefits
6. Operating Lease Payments–Real (Must Complete Schedule N1)
7. Operating Lease Payments—Personal (Must Complete Schedule N2)
8. Operating Lease Payments–Motor Vehicles (Must Complete Schedule B)
9. Depreciation
10. Amortization
11. Taxes, Other Than Income
12. All Other Deductions (Attach Separate Schedule Showing Detail)
13. Total Deductions (Add Lines 4 Through 12)
14. Operating Net Income
Other Income and Expenses:
15. Other Income, Net (Attach Separate Schedule Showing Detail)
16. Net Income Before Interest and Taxes
17. Interest Income
18. Interest Expense
19. Net Income Before Taxes
20. Income Taxes
21. Deferred Income Taxes
22. Net Income
Total Number of Employees: Full-time ____________ Part-time ____________ Total _______________
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61A200(D) (9-16)
Commonwealth of Kentucky D1
DEPARTMENT OF REVENUE
Please complete the following section. In the event your organization was merged, sold or purchased within the last five years, you are
required to complete and file Revenue Form 61A206 Public Service Company Sales with this return.
Date of Organization: ____________________________________________________________
Date Service Began: _____________________________________________________________
Subscribers / Customers as of Dec. 31, 2016: __________________________________________
Average Regular Subscriber / Customer Monthly Fee: $ __________________________________
REVENUE and EXPENSE DATA for FIVE PREVIOUS YEARS
Year Ending December 31, 2015 2014 2013 2012 2011
(1) Gross Revenue $ $ $ $ $
(2) Operating Expenses $ $ $ $ $
(3) Operating Lease
Payments $ $ $ $ $
(4) Depreciation $ $ $ $ $
(5) Amortization $ $ $ $ $
(6) Taxes Other
Than Income $ $ $ $ $
(7) Operating Income = $ $ $ $ $
(Line 1 Minus Lines 2 Through 6)
(8) Other Income Net $ $ $ $ $
(9) Interest Income $ $ $ $ $
(10) Interest Expense $ $ $ $ $
(11) Federal and
State Income Taxes $ $ $ $ $
(12) NET INCOME = $ $ $ $ $
(Line 7 Minus Lines 8 Through 11)
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61A200(E) (9-16)
Commonwealth of Kentucky FILING EXTENSION APPLICATION E
DEPARTMENT OF REVENUE
For Public Service Company Property Tax Return
GNC No.
Postmark
➤ File Before April 30, 2017
In accordance with KRS 136.130(5)(6), the Kentucky Department of Revenue may grant a 30-day extension for filing
the public service company property tax return when, in its judgment good cause exists and the request for extension is
postmarked before the due date of the return and includes a report of any increases or decreases in property of $50,000
or more in any taxing jurisdiction. No extension will be granted beyond May 30 or the next succeeding business day.
Extensions for tax year 2017 are due April 30, 2017.
Taxpayer
Name 1 Federal Identification No.
Name 2 Telephone No. ( )
Address 1 Fax No. ( )
Address 2 E-Mail
City State ZIP Code
Contact Person
IMPORTANT—Complete the following form. Indicate any increases or decreases in property of $50,000 or
more in any taxing jurisdiction as of December 31, 2016. If no qualifying changes occurred, check here.
County Name Tax Jurisdiction Name Real Estate Tangible Personalty
____________ ____________
$ $
$ $
$ $
$ $
$ $
$ $
$ $
(continued on reverse)
I declare under penalties of perjury that this application, including any accompanying schedules and statements, has been examined
by me and to the best of my knowledge and belief is a true, correct and complete return
Signature Title Date
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E
County Name Tax Jurisdiction Name Real Estate Tangible Personalty
____________ ____________
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
$ $
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61A200(I) (9-16)
Commonwealth of Kentucky BUSINESS SUMMARY BY TAXING JURISDICTION I
DEPARTMENT OF REVENUE
As of December 31, 2016
Page
Name of Taxpayer
INSTRUCTIONS ON REVERSE
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Name of Taxing Jurisdiction Gross Customers Electric Pipeline Underground Track Yard Side
(County, School, City, Fire, Other) Revenues Line Mileage Mileage Conduit Miles Track Track
GRAND TOTALS ➤
NOTE: The totals for each column must balance to the total Kentucky values indicated on Schedule L.
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| Branch, for instructions. formatted in a manner specified by the Office of Property Valuation. Contact the Office of Property Valuation, Public Service is submitted, attach a summary sheet. Furthermore, taxpayers may also file this required information on a compact disk, I size). Print on the upper right corner the letter If the space provided on this form is not sufficient, attach a separate schedule. This schedule must be 8½ x 11" (commercial (9) (8) (7) (6) (5) (4) (3) (2) (1) line mileage, pipeline miles, underground conduit, track miles, yard track and side track. This form must contain a summary of the business activity within each taxing jurisdiction measured by gross revenues, customers, electric Under the column “Side Track Miles,” indicate the miles of side trackage located in each taxing jurisdiction. Under the column “Yard Track Miles,” indicate the miles of yard trackage located in each taxing jurisdiction. Under the column “Track Miles,” indicate the miles of main trackage located in each taxing jurisdiction. Under the column “Underground Conduit,” indicate the miles of main trackage located in each taxing jurisdiction. Under the column “Pipeline Mileage,” indicate the actual miles of pipeline in each taxing jurisdiction. Under the column “Electric Line Mileage,” indicate the actual miles of electric line in each taxing jurisdiction. Under the column “Customers,” indicate the number of customers in each taxing jurisdiction. operation in each taxing jurisdiction. Under the column “Gross Revenues,” indicate the gross operating revenues generated from your public service of Revenue’s Web site at district and all other special taxing jurisdictions. A list of possible taxing jurisdictions is available from the Department independent), then the cities, fire districts, watershed districts, soil conservation districts, garbage district, ambulance Under “Name of Taxing Jurisdiction,” list the county name first, next the school district(s) (county common or SUBMIT ONE ORIGINAL COPY—DO NOT SEND ADDITIONAL COPIES www.revenue.ky.gov BUSINESS SUMMARY BY TAXING JURISDICTION I. Computer-generated schedules are also acceptable. If a multiple county INSTRUCTIONS SCHEDULE I andfrom the Office of Property Valuation, Public Service Branch. FOR |
| Schedule J “Property Summary By Taxing Jurisdiction” This form is available in an Excel format at the Department of Revenue Web site: www.revenue.ky.gov You are required to complete and submit this form for each county in which you have operating and non-operating property located. |
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61A200(K) (9-16) OPERATING PROPERTY LISTING BY TAXING JURISDICTION
Commonwealth of Kentucky K
DEPARTMENT OF REVENUE
As of December 31, 2016
Page
Name of Taxpayer ______________________________________________________________________________
List of Property in ________________________________________________ County ________________
INSTRUCTIONS ON REVERSE
(A) (B) (C) (D)
Description of Property (Including Address) Taxpayer's Taxpayer's Taxpayer's
Separate Property by Class Original Cost Net Book Value Reported Value
TOTAL ➤
GRAND TOTALS ➤
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the Office of Property Valuation, Public Service Branch, for instructions. information on a compact disk, formatted in a manner specified by the Office of Property Valuation. Contact If a multiple county (commercial size). Print on the upper right corner the letter If the space provided on this form is not sufficient, attach a separate schedule. This schedule must be 8½ x 11" NOTE: (5) (4) (3) (2) (1) in this state for each county, city and special taxing jurisdiction. This form must contain an inventory of the amount and kind of
market value of the item described. In Column (D), “Taxpayer’s Reported Value,” indicate, in the opinion of the taxpayer, the January 1 fair of each property. In Column (C), “Taxpayer’s Net Book Value,” report the net book value (gross less accumulated depreciation) cost to improve this item subsequent to purchase. In Column (B), “Taxpayer’s Original Cost,” report the total cost of the item described. This is to include any NOTE: same categories as required by regulatory commission accounting. classified rate structure from KRS 136.020. Tangible personalty should also be listed broken down into the age and dimensions of improvements, etc.) and the year acquired. Property should be reported using the description—number of acres, map number, lot and block number, dimensions of lots, type construction, This listing must be specific and detailed. Real estate should be listed as to location (i.e., address, legal In Column (A), “Description of Property,” report all real estate and tangible personalty owned and/or leased. the Office of Property Valuation, Public Service Branch. taxing jurisdictions is available from the Department of Revenue’s Web site at Taxpayers must file Revenue Form 61A200(K) for each taxing jurisdiction within each county. A list of possible
SUBMIT ONE ORIGINAL COPY—DO NOT SEND ADDITIONAL COPIES found on Schedule A, Schedule N1, and Schedule N2. The grand total for all Schedules K (counties only) must equal the total operating hard assets values reported, including property which has been fully depreciated. All tangible property utilized by the company regardless of age, condition or book value must be
K OPERATING PROPERTY LISTING BY TAXING JURISDICTION
is submitted, attach a summary sheet.
INSTRUCTIONS
SCHEDULE K
FOR
Furthermore, taxpayers may also file this required K
. Computer-generated schedules are also acceptable.
operating property
www.revenue.ky.gov , owned and/or leased, located
and from
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61A200(K2) (9-16) NONOPERATING PROPERTY LISTING BY TAXING JURISDICTION
Commonwealth of Kentucky K2
DEPARTMENT OF REVENUE
As of December 31, 2016
Page
Name of Taxpayer ______________________________________________________________________________
List of Property in ________________________________________________ County ________________
INSTRUCTIONS ON REVERSE
(A) (B) (C) (D)
Description of Property (Including Address) Taxpayer's Taxpayer's Taxpayer's
Separate Property by Class—Real Estate, Tangible Personalty and Intangible Property Original Cost Net Book Value Reported Value
TOTAL ➤
GRAND TOTALS ➤
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the Office of Property Valuation, Public Service Branch, for instructions. information on a compact disk, formatted in a manner specified by the Office of Property Valuation. Contact If a multiple county (commercial size). Print on the upper right corner the letter If the space provided on this form is not sufficient, attach a separate schedule. This schedule must be 8½ x 11" NOTE: (5) (4) (3) (2) (1) located in this state for each county, city and special taxing jurisdiction. This form must contain an inventory of the amount and kind of
market value of the item described. In Column (D), “Taxpayer’s Reported Value,” indicate, in the opinion of the taxpayer, the January 1 fair of each property. In Column (C), “Taxpayer’s Net Book Value,” report the net book value (gross less accumulated depreciation) cost to improve this item subsequent to purchase. In Column (B), “Taxpayer’s Original Cost,” report the total cost of the item described. This is to include any NOTE: broken down into the same categories as required by regulatory commission accounting. reported using the classified rate structure from KRS 136.020. Tangible personalty should also be listed type construction, age and dimensions of improvements, etc.) and the year acquired. Property should be (i.e., address, legal description—number of acres, map number, lot and block number, dimensions of lots, owned and/or leased. This listing must be specific and detailed. Real estate should be listed as to location In Column (A), “Description of Property,” report all real estate, tangible personalty and intangible property, the Office of Property Valuation, Public Service Branch. taxing jurisdictions is available from the Department of Revenue’s Web site at Taxpayers must file Revenue Form 61A200(K2) for each taxing jurisdiction within each county. A list of possible
SUBMIT ONE ORIGINAL COPY—DO NOT SEND ADDITIONAL COPIES values found on Schedule A, Schedule N1, and Schedule N2. The grand total for all Schedules K2 (counties only) must equal the total nonoperating property reported, including property which has been fully depreciated. All tangible property utilized by the company regardless of age, condition or book value must be
NONOPERATING PROPERTY LISTING BY TAXING JURISDICTION
K2
is submitted, attach a summary sheet.
SCHEDULE K2 INSTRUCTIONS
FOR
K2
Furthermore, taxpayers may also file this required . Computer-generated schedules are also acceptable.
nonoperating property
www.revenue.ky.gov
, owned and/or leased,
andfrom
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61A200(L) (9-16) REPORT OF ALLOCATION FACTORS
Commonwealth of Kentucky L
DEPARTMENT OF REVENUE OPERATING AND NONCARRIER PROPERTY
For All Interstate Companies
As of December 31, 2016
Name of Taxpayer
INSTRUCTIONS ON REVERSE
Taxpayers are required, as indicated below, to report the following allocation factors:
Electric Utilities and Electric Power Companies—Lines 1 through 6 Oil Transmission Companies—Lines 1 through 4 and 7 and 8
Gas Utility Companies—Lines 1 through 5 and 7 Railroad Companies—Use Schedule M
Gas Pipeline, Gas Marketers/Resellers & Gas Companies—Lines 1 through 5 Rural Electric Cooperatives—Lines 1 through 5 and 6
Gas Transmission Companies—Lines 1 through 4 and 7 and 8
Solar, Wind & Hydro Electric Companies—Lines 1 through 4
ALLOCATION FACTORS
Total Unit Total in Kentucky Kentucky
Amount Amount Percent
(1) Gross Operating Property ....................
(2) Net Operating Property ........................
(3) Gross Operating Revenue ....................
(4) Net Operating Revenue (EBIT) ...........
(5) Customers ............................................
(6) Wire Miles ...........................................
(7) Diameter Inch Pipe Miles .......................
(8) Through Put Pipe Miles .......................
(9) Other
* Schedule A must be completed by all taxpayers without exception. Filing penalties will apply if the taxpayer fails to complete Schedule A.
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INSTRUCTIONS
FOR
SCHEDULE L
DEFINITION OF FACTORS
(1) Gross Operating Property: The gross plant investment of hard operating assets. See Schedule A, Schedule N1, and Schedule
N2.
(2) Net Operating Property: Gross operating property less depreciation. See Schedule A, Schedule N1, and Schedule N2.
(3) Gross Operating Revenue: All revenue related to public service operations. For telecommunications, Kentucky revenues are all
receipts billed to Kentucky customers, including intrastate and interstate revenues.
(4) Net Operating Profit: Operating revenues (factor 3) less operating expenses, income taxes and interest expense.
(5) Customers: Total number of customers.
(6) Wire Miles: Number of wire miles owned and leased.
(7) Diameter Inch Pipe Miles: The total of all nominal pipe diameters (in inches) for all pipeline systems operated, multiplied by
the corresponding length of pipe in miles.
(8) Through Put Pipe Miles: For each movement operated by the pipeline, multiply the number of units delivered out of the system
by the distance in miles the units were moved. Units may be barrels, Mcfs or other measurements.
(9) Other Property and Business Factors: Taxpayers may use, with the consent of the Department of Revenue, factors which would
more fairly reflect the operating property operated, owned or leased in Kentucky compared to the utilization everywhere. Enter
the factors here.
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61A200(M) (9-16) REPORT OF PROPERTY AND BUSINESS FACTORS
Commonwealth of Kentucky M
DEPARTMENT OF REVENUE FOR INTERSTATE RAILROAD AND SLEEPING CAR COMPANIES
To Accompany Public Service Company Property Tax Return
➤ Print or Type Your Answers ➤ Instructions on Reverse
Name of Return for year ending
Taxpayer December 31, 2016
PART I—PROPERTY FACTORS
M 1 Distribution of Property:
(A) Original Cost (B) Changes in property since computation
to December 31, 20_____ subsequent to December 31, 20_____
(1) (2) (1) Additions (2) Retirements (3) Net additions of
Total Property Total Road to Road from Road Equip. and Gen. Exp.
Total Everywhere
In Kentucky
Percent in Kentucky
M 2 Distribution of Mileage:
Total Everywhere Total in Kentucky Percent in Kentucky
(A) Main track
Mileage owned, operated, All track excluding
leased and controlled trackage rights
(B) Main track
Total mileage operated All track excluding
trackage rights
(C) Main track
Mileage not operated All track excluding
trackage rights
M 3 PART II—BUSINESS FACTORS
(A) (B) Car and
Traffic Units Total in Kentucky Total Everywhere Locomotive Miles Total in Kentucky Total Everywhere
Ton Miles* (1) Car miles*
(2) Locomotive miles
Total Total
Percent 100% Percent 100%
Tons Loaded (C) Gross Receipts*
Tons Unloaded Percent 100%
* Exclude amounts applicable to private cars which are individually taxed.
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INSTRUCTIONS FOR SCHEDULE M
If the space provided on this form is not sufficient, attach a separate schedule. This schedule must be 8½ x 11" (commercial
size). Print on the upper right corner the letter M. If another party uses your car mark and is responsible for payment of taxes
for their railcars, provide name of responsible party.
M 1—DISTRIBUTION OF PROPERTY
Taxpayer is required to give:
(A) The original cost to beginning of calendar year of:
(1) All property
(2) All property classified as road
(B) The changes in property during the calendar year:
(1) Additions to road
(2) Retirements from road
(3) Net additions or net retirements to equipment and general expenditures
M 2—DISTRIBUTION OF MILEAGE
Taxpayer is required to give main track mileage and all track mileage excluding trackage rights as of the close of the year
for which the report is made for items (A), (B) and (C). The amounts on line (A) minus the amounts on line (B) should be
equal to the amounts on line (C).
(B) In this item, taxpayer’s proportion of operated road held by it as a joint or common owner, or under a joint lease, or
under any joint arrangement, must be included.
M 3—BUSINESS FACTORS
(C) Gross receipts: Give amount of railway operating revenues assignable to Kentucky and total railway operating
revenues. Give percent in Kentucky of this total railway operating revenues.
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61A200(N1) (9-16) REPORT OF OPERATING LEASED
Commonwealth of Kentucky N1
DEPARTMENT OF REVENUE REAL PROPERTY LOCATED IN KENTUCKY
BY TAXING DISTRICT
Page _______
As of December 31, 2016
Name of Taxpayer ______________________________________________________________________________
If you lease any real property on an operating lease basis and that property is located within the Commonwealth of Kentucky, this form must
be completed for each separate lease. The Kentucky reported values are to be reported on Schedules K and K2. Remember, operating leased
property is not recorded on the Balance Sheet. Capital leased real property is recorded on the Balance Sheet. Do not report capital leased
personal property on this form.
Kentucky County:
Street:
City:
Kentucky Airport (If Applicable):
Examples of Leased Real Property: Land Right of Ways
Improvements Pipelines & Transmission Lines
Buildings Storage Space
Office Kiosk
Warehouses Railroad Trackage
Description & Type of Leased Real Property:
Name of Owner/Lessor:
Monthly Lease Payment: $
Annual Lease Payment: $
Beginning Date of Lease:
Ending Date of Lease:
Do you Sublease the Property to Others? YES NO
Name of Sub-Lessee:
Has the Local Kentucky Assessor Taxed this
Property in the Name of the Actual Owner? YES NO UNKNOWN
Is this Property Located in a Foreign Trade Zone? YES NO UNKNOWN
Reported Market Value $
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61A200(N2) (9-16) REPORT OF OPERATING LEASED
Commonwealth of Kentucky N2
DEPARTMENT OF REVENUE PERSONAL PROPERTY LOCATED IN KENTUCKY
BY TAXING DISTRICT
Page _______
As of December 31, 2016
Name of Taxpayer ______________________________________________________________________________
If you lease any personal property on an operating lease basis and that property is located within the Commonwealth of Kentucky, this form
must be completed for each separate lease. The Kentucky reported values are to be reported on Schedules K and K2. Remember, operating
leased property is not recorded on the Balance Sheet. Capital leased real property is recorded on the Balance Sheet. Do not report capital
leased personal property on this form.
Kentucky County:
Street:
City:
Kentucky Airport (If Applicable):
Examples of Leased Industrial Equipment Drilling Equipment Tools & Shop Equipment
Personal Property: Materials & Supplies General Equipment Mail Boxes/Bins/Drop Boxes
Computers & Software Business Machines Aircraft & Watercraft
Furniture& Office CommunicationEquipment
Tools & Machinery Licensed Motor Vehicles, Trucks & Trailers
DO NOT REPORT AIRCRAFT ON THIS FORM!
Description & Type of Leased Personal Property:
Name of Owner/Lessor:
Monthly Lease Payment: $
Annual Lease Payment: $
Beginning Date of Lease:
Ending Date of Lease:
Do you Sublease the Property to Others? YES NO
Name of Sub-Lessee:
Has the Local Kentucky Assessor Taxed this
Property in the Name of the Actual Owner? YES NO UNKNOWN
Is this Property Located in a Foreign Trade Zone? YES NO UNKNOWN
Reported Market Value $
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61A200(N3) (9-16) SUMMARY REPORT OF SYSTEM AND
Commonwealth of Kentucky N3
DEPARTMENT OF REVENUE KENTUCKY OPERATING LEASE PAYMENTS
As of December 31, 2016
Page _______
Name of Taxpayer ______________________________________________________________________________
Complete the following chart. Indicate the System and Kentucky annual operating lease payments (rents) paid during the calendar year
of 2016 for the categories of property indicated below. The “real property” category shall include all land, buildings, improvements,
facilities, right of ways, office space, kiosk space, pipeline, storage space and any other real property. The “personal property” category
shall include industrial equipment, motor vehicles, office equipment, computers & software, drilling equipment, communication equipment,
furniture & fixtures and any other personal property.
DO NOT REPORT CAPITAL LEASE RENT PAYMENTS ON THIS FORM.
REAL PROPERTY SYSTEM KENTUCKY
LEASE RENTAL PAYMENTS LEASE RENTAL PAYMENTS
Land $ $
General Buildings $ $
Office Buildings $ $
Storage Buildings $ $
Warehouses $ $
Improvements $ $
Right of Ways $ $
Pipelines & Transmission Lines $ $
Storage Space $ $
Kiosk Space $ $
Railroad Trackage $ $
Other Real Property $ $
SUBTOTAL $ $
PERSONAL PROPERTY SYSTEM KENTUCKY
LEASE RENTAL PAYMENTS LEASE RENTAL PAYMENTS
Furniture & Fixtures $ $
General Equipment $ $
Machinery & Industrial Equipment $ $
Motor Vehicles, Trucks & Trailers $ $
Computers & Software $ $
Business Machines & Office Equipment $ $
Communication Equipment $ $
Tools and Shop Equipment $ $
Drilling Equipment $ $
Other Personal Property $ $
SUBTOTAL $ $
GRAND TOTAL OPERATING
LEASE RENTAL PAYMENTS $ $
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61A200(O) (9-16) RAILROAD PRIVATE CAR MILEAGE REPORT
Commonwealth of Kentucky O
DEPARTMENT OF REVENUE To Accompany Public Service Company Property Tax Return
Name and Address
of Railroad
Company Official
Making This Report
NOTE: The Department of Revenue requires that this information be reported on compact disk in ASCII delimited or Excel spreadsheet format for more than 100 rows of data. Remove
all summary rows except overall total for balancing. No floppy diskettes. Electronic Reports can be e-mailed to michaela.baker@ky.gov
Car Kind of Car Mileage Made Total Mileage
Name of Private Car Line Company Address Mark* Hauled in Kentucky Everywhere**
* Reported car mark initial identified at interchanges.
** List total miles traveled by the marks for the previous twelve months. The total miles shall include TOTAL
miles traveled in the United States, Canada and Mexico.
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61A200(R) (9-16)
Commonwealth of Kentucky REPORT OF PROPERTY R
DEPARTMENT OF REVENUE SUBJECT TO THE POLLUTION
CONTROL TAX EXEMPTION
In accordance with KRS 132.020, tangible personal property certified as a pollution control facility as defined in KRS
224.01-300 is subject to an annual ad valorem tax for state purposes only of 15 cents per $100 of assessment value. This
exemption is extended to tangible personal property only that was approved and certificated as pollution control equipment
by the Kentucky Department of Revenue, Sales and Use Tax Branch.
Property Certificate Certificate Original Net
Description Number Effective Date Cost Book Value
(1) $ $
(2) $ $
(3) $ $
(4) $ $
(5) $ $
(6) $ $
(7) $ $
(8) $ $
(9) $ $
(10) $ $
(11) $ $
(12) $ $
(13) $ $
(14) $ $
(15) $ $
(16) $ $
(17) $ $
(18) $ $
(19) $ $
(20) $ $
(21) $ $
(22) $ $
(23) $ $
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61A200(U) (9-16)
Commonwealth of Kentucky INDUSTRIAL REVENUE BOND PROPERTY U
DEPARTMENT OF REVENUE
Real and tangible personal property purchased with an industrial revenue bond (IRB) is subject to taxation at a state rate only,
except that the rate shall not apply to the proportion of value of the leasehold interest created through any private
financing. This includes all privately held leasehold interests in real or tangible personal property owned and financed by a
tax-exempt governmental unit or a tax-exempt statutory authority. Property used to replace retired property and not purchased
directly with IRB money should not be included in the property listed.
Enter the following data to provide the information necessary to value the IRB property. If you have property purchased with
multiple IRBs, use a separate form for each separate IRB.
Name of Tax-Exempt Entity Issuing Bond
Recipient of the Property Upon Full Amortization of the Bond
Face Amount of the Bond $
Amount of the Bond Spent $
Date of Bond Issuance
Life of the Bond (in years)
Cost Net Book Value
Cost/Net Book Value of IRB Real Property Assessment ............................ $ $
Cost/Net Book Value of IRB Tangible Property Assessment ..................... $ $
Cost/Net Book Value of IRB Manufacturing Machinery ............................ $ $
Cost/Net Book Value of IRB Pollution Control Equipment ....................... $ $
Cost and Net Book Value of Other (specify) $ $
TOTAL .......................................................................................... $ $
The valuation of industrial revenue bond (IRB) property contemplates ownership upon full amortization of the bond issue.
As such, if the property converts to the private entity upon full amortization, the property is assessed higher as the bonds ages
and as the private enterprise assumes a greater leasehold interest. Conversely, if the tax-exempt statutory authority ultimately
receives the property, the assessed valuation for taxation purposes begins at 100 percent and is fully amortized over the life
of the bond.
Note: All real and tangible personal property purchased with an IRB must be listed on Schedules J, K and K2. Be sure to
identify and segregate this IRB property from all other non-IRB property by taxing jurisdiction.
Contact the Public Service Branch at (502) 564-8175 with questions or for additional information and instructions.
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61A209 (9-16)
Commonwealth of Kentucky
DEPARTMENT OF REVENUE PUBLIC SERVICE COMPANY SALES
Kentucky Revised Statutes 136.130 and 136.140 require public service companies to report information to the Department
of Revenue when they buy or sell any assets used in a public service company. Complete this form for the sale, purchase
or merger referred to in the cover letter and return to Public Service Branch, Office of Property Valuation, Kentucky
Department of Revenue, 501 High Street, Station 32, Frankfort, KY 40601-2103. Refer questions to (502) 564-8175.
Name and Address of Buyer
Name and Address of Seller
Date of Sale
Sale Price (Attach independent valuations and a copy of the final sales agreement.)
Cash ....................................................................................................................
Debt Assumed ....................................................................................................
Stock Transaction:
Share Price ...................................................................................................
Number of Shares ........................................................................................
Other (list)
Total Sale Price ...................................................................................................
What portion of the sale is attributable to Kentucky?
If not 100 percent, how is the Kentucky portion allocated?
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61A209 (9-16) Page 2
Assets Purchased
In Kentucky Out-of-State
Number of Access Lines ........................................................
Real Estate .............................................................................
Nonoperating Property ...........................................................
Other Tangible Personal Property ..........................................
Accounts Receivable ..............................................................
Goodwill ................................................................................
Other
Was the sale or merger accounted for as a purchase or a pooling of interests?
Attach a sheet listing the amount and types of property involved in any assumed operating leases.
Attach a sheet describing any new operating agreements with the seller.
I declare under the penalties of perjury that the information given on this form (and any accompanying statements) has been examined by me and to the
best of my knowledge and belief is true, correct and complete.
Print Name of Representative Title of Representative
✍
Signature of Representative Date Signed
Mail to: Public Service Branch ( )
Office of Property Valuation
Telephone Number
Kentucky Department of Revenue
501 High Street, Station 32
Frankfort, KY 40601-2103
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