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BOE-519-PC (S1F) REV. 48 (12-22)                                                                                                                    STATE OF CALIFORNIA
                                                                                                                                     BOARD OF EQUALIZATION

                                                                                                                                        2023
                                        ANNUAL REPORT OF PRIVATE RAILROAD CARS
                                                           AS OF 12:01 A.M., JANUARY 1, 2023

 NAME, DBA or C/O, MAILING ADDRESS, CITY, STATE, and ZIP CODE                                                                 OFFICIAL REQUEST
                                                                                                    This request is made in accordance with section 11271 of the 
                                                                                                      Revenue and Taxation Code. This annual report must be  completed 
                                                                                                    according to the instructions and filed with the Board of  Equalization 
                                                                                                    (BOE) on or before April 30, 2023. If you do not file this report, you will 
                                                                                                    be subject to penalty under Article 4 of Chapter 2, Private  Railroad 
                                                                                                    Car Tax Law. Attached schedules are considered to be part of the 
                                                                                                    report. THIS REPORT IS SUBJECT TO AUDIT
                                                                                                    ➧
 SBE Number                                                                                            MAKE NECESSARY CORRECTIONS TO ADDRESS LABEL
      Indicate if above is a change of name and/or address.

1. FILING DEADLINE. Every person whose private railroad cars are operated upon the railroads in this state at any time during a  calendar year 
      must file this report with the State-Assessed Properties Division, Board of Equalization, P.O. Box 942879, MIC:61, Sacramento, CA 94279-0061, 
      on or before April 30, 2023.
2. SIGNATURE. In case of a corporate owner of property, this report shall be signed either by an officer of the corporation or by an employee or 
      agent who has been designated in writing by the board of directors to sign such report.
3. TOTAL COUNT. Schedule D provides a format to reconcile the total number of cars included in this report with the January 1, 2023, issue of 
      The Official Railway Equipment Register and your fleet changes since your prior report.
4.    INSTRUCTIONS. See general instructions on page S1B and the detailed instructions with each schedule.
                                                                      SUBMITTED HEREWITH                     STATE-ASSESSED PROPERTIES DIVISION USE ONLY
             SUMMARY OF SCHEDULES
                                                             ENCLOSED      NONE    ADDITIONAL ATTACHMENTS
Schedule A—Statement of Cars Registered                                             Yes              No
Schedule B—Shop Time Exclusion Claim                                                Yes              No
Schedule C—Cars in California Entire Year                                           Yes              No
Schedule D—Car Reconciliation Schedule                                              Yes              No
Schedule E—Partner Information                                                      Yes              No
Person to contact regarding this report or audit:                                  Accounting records located at (street, city, state, and ZIP Code)
NAME
TITLE

ADDRESS (street)                                                                   NAME OF AUTHORIZED REPRESENTATIVE (if applicable)*

CITY, STATE,  ZIP CODE                                                             ADDRESS (street, city, state, and ZIP Code)
DAYTIME TELEPHONE NUMBER                FAX NUMBER                                 DAYTIME TELEPHONE NUMBER                   FAX NUMBER

EMAIL ADDRESS                                                                      *Letter of authorization must be filed annually.

(✔ )  ENTITY TYPE:       Proprietorship   Corporation                Partnership (Partnerships must complete Schedule E)
(✔ )  BUSINESS TYPE:       Shipper        Lessor             Fleet Manager   Other (explain)  
                                                                      CERTIFICATION
I certify (or declare) under penalty of perjury under the laws of the State of California that I have examined this report, including accompanying schedules and statements, and 
to the best of my knowledge and belief it is true, correct, and complete and covers all property required to be reported which is owned, claimed, possessed, controlled, or 
managed by the person named in the statement at 12:01 a.m. on January 1, 2023. If prepared by a person other than the taxpayer, this declaration is based on all information of 
which preparer has knowledge.
FULL LEGAL NAME IF INCORPORATED                                                                                                      FOR OFFICIAL USE ONLY

SIGNATURE OF OWNER, PARTNER, OFFICER, OR AUTHORIZED AGENT                          DATE
                                                                                                              2023
TYPED NAME OF SIGNATORY                                                            TITLE

SIGNATURE AND ADDRESS OF PREPARER OTHER THAN TAXPAYER                              DATE
                                                                                                              2023
      INFORMATION PROVIDED ON A PROPERTY STATEMENT MAY BE SHARED WITH OTHER STATE BOARD OF EQUALIZATION DEPARTMENTS,  
                       THE CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION, AND THE OFFICE OF TAX APPEALS

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BOE-519-PC (S1B) REV. 48 (12-22)

INSTRUCTIONS FOR ANNUAL REPORT OF PRIVATE RAILROAD CARS

GENERAL INFORMATION
Sections 11201 through 11702 of the California Revenue and Taxation Code, also known as the Private Railroad Car Tax
Law, prescribe the manner in which private railroad cars shall be assessed in the state of California. Section 11271 says,
in part, “Every person whose private railroad cars are operated upon the railroad in this state at any time during a calendar
year shall file with the BOE on or before April 30 a report under oath setting forth specifically the information prescribed by
the BOE . . .” Upon written application, the BOE may for good cause extend the filing date a maximum of 30 days. If you
do not file a report on or before April 30, or such time as extended by the BOE, it will cause a penalty of ten percent of the
assessed value to be added to the assessment. (Whenever April 30 falls on a Saturday, Sunday, or holiday, a property
statement filed on the following business day will be considered timely. See Gov. Code, §§ 6706-6707.)
An unsatisfactory report can cause a separate penalty of ten percent of the assessed value to be added to the
assessment. A willful failure to file can cause an additional penalty of 25 percent of the assessed value to be added to the
assessment.
This form should be filled out completely. The report must be signed by the owner, corporate officer, or authorized
agent. The report will not be accepted if it is incomplete or submitted without a valid signature.
Report acquisition cost in U.S. dollars (100 percent of actual cost). (If a foreign company, use the exchange rate which
was current at the time of the purchase.) Include excise, sales and use taxes, freight-in, installation charges, and all
other relevant costs. Include finance charges, where applicable, for self constructed equipment. Do not include finance
charges for purchased equipment.

CLASS OF PRIVATE RAILROAD CARS
AAR ALPHA AAR ALPHA
CAR TYPE CODE CAR DESCRIPTION CAR TYPE CODE CAR DESCRIPTION
A Box Cars—Equipped K Hopper Cars—Equipped
B Box Cars—Unequipped L Special Type Cars
C Hopper Cars—Covered P Intermodal Cars—Conventional
E Gondola Cars—Equipped Q Intermodal Cars—Lighter Weight
F Flat Cars R Refrigerator Cars
G Gondola Cars—Unequipped S Stack Cars
H Hopper Cars—Unequipped T Tank Cars
J Gondola Cars V Vehicular Flat Cars
Note: Class of private railroad cars means the Association of American Railroads (AAR) one letter alpha component of its
car type codes as contained in that organization’s Exhibit D of the UMLER specification manual.

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BOE-519-PC (S2F) REV. 48 (12-22) STATE OF CALIFORNIA
BOARD OF EQUALIZATION

SCHEDULE A—STATEMENT OF CARS
2023
UNDER REGISTERED AAR CAR MARK(S)

PERSON OR CORPORATE NAME SBE NUMBER

Use this schedule to report all cars with your AAR car reporting mark(s): (A) acquired new, (B) acquired used, or (C) leased from others but
operated under your car mark. List each group of similar cars (having the same AAR car type alpha code) which were built in the same
year and also acquired in the same year filling in columns A to E for each group. Give subtotals for each separate group in column E.
If cost data other than the manufacturer’s retail price is used in column E, specify what data is used, and the source of this data. Additions
and/or betterments should be aggregated with the group(s) of cars to which they apply. If additional space is needed, supplementary
schedules may be used, provided they are clearly labeled, and in the same format as the printed form. All cars with your AAR reporting
mark should be reported as if originally purchased whether owned or leased. All data in this schedule should relate only to cars of each
age group remaining in existence JANUARY 1, 2023.
If a company has more than 100 cars, the BOE is requesting that Schedule A be filed electronically. For your convenience, an electronic
template and detailed instructions can be requested from Mr. Edwin Singh by email at Edwin.Singh@boe.ca.gov. An Excel format is
preferred, although with prior permission, other formats are acceptable. Please provide the electronic version of the Schedule A on a
compact disc, and include a hard copy printout to constitute a proper filing. Mail to the address identified on page S1F of this form.

A B C D E
AAR ALPHA YEAR BUILT YEAR ACQUIRED NUMBER OF UNITS ORIGINAL PRICE INCLUDING
CAR TYPE CODE ADDITIONS AND/OR BETTERMENTS

TOTALS
REMARKS

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BOE-519-PC (S2B) REV. 48 (12-22)                                                                          STATE OF CALIFORNIA
                                                                                                          BOARD OF EQUALIZATION

                                      SCHEDULE B—SHOP TIME EXCLUSION                                      2023
PERSON OR CORPORATE NAME                                                                      SBE NUMBER

If there is nothing to report, check the appropriate box under NONE on page S1F,  “Summary of Schedules.”
Identify each car that was not qualified for revenue service during the previous calendar year and was in a repair facility in California 
requiring and undergoing or awaiting remodeling, overhaul, renovation, conversion, or repair which necessitated total labor in excess of ten 
worker-hours. According to section 11294 of the Revenue and Taxation Code, shop time in excess of 90 days per car will be disallowed 
 unless fully substantiated. For cars in the shop over 90 days, provide an explanation and documentation of the reason for delayed repairs as 
 follows:
 •  Name and address of shop
 •  Nature of work performed on car
 •  Reasons for delay in repairs (awaiting parts, among others)
 •  Documentation verifying reasons for delay (for example, invoices, advices from railroads or repair shops, correspondence, among others)
The Chief of the State-Assessed Properties Division will make a determination as to the adequacy of the information submitted, and will  notify 
the assessee if the information is considered inadequate. The assessee shall have ten days from the date of the notice to file additional data in 
substantiation of the claim. If the additional data is still inadequate, the Chief of the State-Assessed Properties Division may deny that  portion 
of the shop time exclusion in excess of 90 days per car.

              CAR                                       DATE        F            G                        H
         A               B       C*   D                      E      DAYS IN      NAME AND ADDRESS OF SHOP REMARKS
 MARK         NUMBER             TYPE INTO SHOP         OUT OF SHOP SHOP
                                 CODE

                                                             TOTAL

* See page S1B for a complete listing of car type codes.

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BOE-519-PC (S3F) REV. 48 (12-22)                                                                       STATE OF CALIFORNIA
                                                                                             BOARD OF EQUALIZATION

                                 SCHEDULE C—CARS IN CALIFORNIA ENTIRE YEAR                             2023

PERSON OR CORPORATE NAME                                                    SBE NUMBER

List only cars that were in California for the entire calendar year. List by car marking and car number order within each car marking. If there is 
nothing to report, check the appropriate box under NONE on page S1F,  “Summary of Schedules.”
Line     CAR MARKING AND CAR NUMBER                     CAR TYPE CODE* Line CAR MARKING AND CAR NUMBER CAR TYPE CODE*
Item                                                                   Item
 1.                                                                    29.

 2.                                                                    30.

 3.                                                                    31.

 4.                                                                    32.

 5.                                                                    33.

 6.                                                                    34.

 7.                                                                    35.

 8.                                                                    36.

 9.                                                                    37.

10.                                                                    38.

11.                                                                    39.

12.                                                                    40.

13.                                                                    41.

14.                                                                    42.

15.                                                                    43.

16.                                                                    44.

17.                                                                    45.

18.                                                                    46.

19.                                                                    47.

20.                                                                    48.

21.                                                                    49.

22.                                                                    50.

23.                                                                    51.

24.                                                                    52.

25.                                                                    53.

26.                                                                    54.

27.                                                                    55.

28.                                                                    56.

* See page S1B for a complete listing of car type codes.

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BOE-519-PC (S3B) REV. 48 (12-22)                                                                                       STATE OF CALIFORNIA
                                                                                       BOARD OF EQUALIZATION

                                                                                                                       2023
                                     SCHEDULE D—CAR RECONCILIATION SCHEDULE
PERSON OR CORPORATE NAME                                                   SBE NUMBER

Cars reported in prior year:

Additional cars reported this year:

 Purchased, leased, or manufactured since 12-31-2021:

 Remarked to your AAR car reporting mark:

 Total car increase:

Deleted cars:
 Sold1:

 Scrapped:

 Wrecked:
 Remarked to another’s AAR car reporting mark
 (either RR or private car):
 Total car decrease:                                                                 [                                                                         ]

Reportable cars this year:

Car count listed in January 1, 2023, “OFFICIAL RAILWAY EQUIPMENT REGISTER”:

Explain difference below:

The AAR car reporting mark(s) shown in the box at the bottom of the page are recorded as belonging to your company. If any mark(s) have 
been added or deleted, please list the mark and the name of the company it was acquired from or sold to, if applicable.

Explanation:

                                                     AAR LISTED REPORTING MARKS

1For car(s) sold during the prior calendar year, attach a schedule that lists the AAR alpha type code, the AAR car reporting mark(s) and the purchaser’s name.

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BOE-519-PC (S4F) REV. 48 (12-22)                                                    STATE OF CALIFORNIA
                                                                                    BOARD OF EQUALIZATION

                                                                                    2023

                                            SCHEDULE E—PARTNER INFORMATION

If the company has more than eight partners, please attach an additional schedule with the remaining partners’ information.
You should notify the State-Assessed Properties Division immediately if you add or delete a partner. This may protect former partners from 
tax liabilities incurred by the business after the partnership change.
PERSON OR CORPORATE NAME                                                  SBE NUMBER

PARTNER 1
NAME

ADDRESS (street, city, state, and ZIP Code)

PARTNER 2
NAME

ADDRESS (street, city, state, and ZIP Code) 

PARTNER 3
NAME

ADDRESS (street, city, state, and ZIP Code) 

PARTNER 4
NAME

ADDRESS (street, city, state, and ZIP Code) 

PARTNER 5
NAME

ADDRESS (street, city, state, and ZIP Code) 

PARTNER 6
NAME

ADDRESS (street, city, state, and ZIP Code) 

PARTNER 7
NAME

ADDRESS (street, city, state, and ZIP Code) 

PARTNER 8
NAME

ADDRESS (street, city, state, and ZIP Code)

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