Free BOE-517-PN, Property Statement - Intercounty Pipelines - Noncommon Carrier Pipelines - California


File Size: 352.1 kB
Pages: 7
Date: November 20, 2008
File Format: PDF
State: California
Category: Tax Forms
Author: State-Assessed Properties Division
Word Count: 2,217 Words, 14,276 Characters
Page Size: Letter (8 1/2" x 11")
URL

http://www.boe.ca.gov/proptaxes/pdf/boe517pn.pdf

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BOE-517-PN (S1F) REV. 17 (12-08)

STATE OF CALIFORNIA

PROPERTy STATEMENT -- INTERCOUNTy PIPELINES NONCOMMON CARRIER PIPELINES

BOARD OF EQUALIZATION

2009

DECLARATION OF COSTS AND OTHER RELATED PROPERTy INFORMATION AS OF 12:01 A.M., JANUARy 1, 2009
This statement must be completed, signed, and filed with the State-Assessed Properties Division, Board of Equalization, PO Box 942879, Sacramento, California 94279-0061, by March 1, 2009. Omit cents; round to the nearest dollar.
NAME, STREET, CITY, STATE and ZIP CODE

OFFICIAL REQUEST
This request is made in accordance with section 826 of the Revenue and Taxation Code. This property statement must be completed according to the instructions and filed with the Board of Equalization (BOE) on or before March 1, 2009. If you do not file this statement, you may be subject to the penalty provided in section 830 of the Revenue and Taxation Code. Attached schedules are considered to be part of the statement. THIS STATEMENT IS SUBJECT TO AUDIT.

Indicate if above is a change of name and/or address.
THIS STATEMENT SHALL CONSIST OF: SUBMITTED HEREWITH DATE TO BE SUBMITTED N/A

(1) Dollar-Age Detail Report: A. Fixed Equipment -- BOE-533-PF B. Continuous Pipeline -- BOE-533-PP C. Pipeline Mileage Report -- BOE-575-P (2) BOE-517-PN Schedules: B. Plant and Equipment H. Construction Work in Progress I. Pipeline Statistics (3) Schedule of Intangible Information -- BOE-529-I (4) Other information as requested: A. Annual Report to Federal Agencies B. Annual Report to State Agencies C. Supplemental Information

NAME AND ADDRESS OF PERSON TO WHOM CORRESPONDENCE REgARDINg AUDIT SHOULD BE ADDRESSED:
NAME ADDRESS (city, state & zip code) TELEPHONE NUMBER

Authorized Representative (if applicable) (BOE-892, Statement of Authorization, must be filed annually)
NAME ADDRESS (city, state & zip code) TELEPHONE NUMBER

LOCATION OF ACCOUNTING RECORDS (complete address and zip code)

CERTIFICATION
I certify (or declare) under penalty of perjury under the laws of the State of California that I have examined this property statement, 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, 2009. If prepared by a person other than the taxpayer, this declaration is based on all information of which preparer has knowledge. FOR OFFICIAL USE ONLy FULL LEGAL NAME IF INCORPORATED
SIGNATURE OF OWNER, PARTNER, OFFICER, OR AUTHORIZED AGENT DATE


PRINTED NAME OF SIGNATORY TITLE SIGNATURE AND ADDRESS OF PREPARER OTHER THAN TAXPAYER DATE


CONTINUE

INFORMATION PROVIDED ON A PROPERTy STATEMENT MAy BE SHARED WITH OTHER STATE BOARD OF EQUALIZATION DEPARTMENTS



MAkE NECESSARy CORRECTIONS TO ADDRESS LABEL

(

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(

)

2009

2009

BOE-517-PN (S1B) REV. 17 (12-08)

SPECIAL INSTRUCTIONS TO STATE ASSESSEES OF INTERCOUNTy PIPELINES -- NONCOMMON CARRIER PIPELINES
Under the provisions of section 826 and 830 of the Revenue and Taxation Code and section 901, Title 18, California Code of Regulations, the BOE requests that you file a property statement with the BOE between January 1, 2009, and 5:00 p.m. on March 1, 2009. The property statement shall be completed in accordance with instructions included with the property statement and in publication 67-PL, Instructions for Reporting State-Assessed Property, for lien date 2009. If you do not have these instructions, please let us know and we will mail them to you. All parts of the property statement must be filed by March 1 (exceptions -- see "N/A" below). Extensions of time for filing the property statement or any of its parts may be granted only on a showing of good cause under a written request made prior to March 1. If you do not file timely, it may result in an added penalty of ten percent of the assessed value as required by section 830 of the Revenue and Taxation Code. A positive response is required for all parts of the property statement. If a requested item does not apply, please so state. If you do not respond to all parts of the property statement, you may be subject to the penalties of section 830 of the Revenue and Taxation Code. Item 3 requirements need not be returned if there is nothing to report. However, a positive response under the "N/A" column on page S1F is required for those forms not returned. THE PROPERTY STATEMENT INCLUDES: 1. BOE-517-PN Schedule I -- California Pipeline Load Factors (may include a statement of future use if a major difference from the prior year is forecasted). 2. A copy of your 2008 annual report to the California Public Utilities Commission, if required to file. 3. A copy of your 2008 annual report(s) to federal regulatory agencies, if required to file. 4. Supplemental information as required. Report book cost (100 percent of actual cost). Include excise, sales and use taxes (see instructions below for important use tax information), freight-in, installation charges, finance charges during construction, and all other relevant costs required to place the property in service. Do not reduce costs for depreciation (which must be reported separately). Report separately the details of any write-downs of cost, extraordinary damage or obsolescence, or any other information that may help the BOE in estimating fair market value. N/A -- Not Applicable For purposes of these instructions, pipelines include the facilities and appurtenances that are essential to the intercounty transportation or transmission systems, but shall exclude the contents of such pipelines. DOLLAR-AgE DETAIL REPORT: Fixed Equipment -- (BOE-533-PF) Items shall be identified by location, description (i.e., account number and account name), acquisition date, and acquisition cost. No more than one location per page. DOLLAR-AgE DETAIL REPORT: Continuous Pipeline -- (BOE-533-PP) Pipelines shall be identified by location, description (i.e., account number and name), acquisition date, and acquisition cost. No more than one flume, canal, ditch, or aqueduct per page. PIPELINE MILEAgE REPORT -- (BOE-575-P) Each pipeline shall be identified by name with lengths shown to the nearest hundredth of a mile for each county. No more than one flume, canal, ditch, or aqueduct per page. Note: All replacement cost studies, obsolescence requests, and other voluntary information that assessees believe affects the value of their property must be filed with the property statement or by a date granted by a formal extension. If such information is not filed by that date, staff is not required to consider it in determining its unitary value recommendation.
USE TAX INFORMATION California use tax is imposed on consumers of tangible personal property that is used, consumed, given away or stored in this state. Businesses must report and pay use tax on items purchased from out-of-state vendors not required to collect California tax on their sales. If your business is not required to have a seller's permit with the BOE, the use tax may be reported and paid on your California State Income Tax Return or directly to the BOE on the tax return provided in publication 79-B, California Use Tax. Obtain additional use tax information by calling the BOE Taxpayer Information Section at 800-400-7155 or from the website www.boe. ca.gov/sutax/usetaxreturn.htm.

BOE-517-PN (S2F) REV. 17 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

2009
SCHEDULE B -- TOTAL CALIFORNIA NONCOMMON CARRIER PLANT AND EQUIPMENT (SUMMARy OF SCHEDULES B2 + B3)

COMPANY NAME

SBE NO.

LINE ITEM NO.

FERC ACCOUNT NUMBER

ACCOUNT NAME (see NOTE 1)

A (SCH B2, COL D)

B (SCH B3, COL D)

C BALANCE END OF 2008 (A+B)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23

101, 151, 171 102, 152 103, 153 104, 154 105, 155 106, 156, 176 107, 157 108, 158 109, 159, 179 110, 160 111, 161 112, 162 113, 163, 183

Land Rights of Way Total Land and Rights of Way (add lines 1 and 2) Line Pipe Line Pipe Fittings Pipeline Construction Buildings Boilers Pumping Equipment Machine Tools and Machinery Other Station Equipment Tankage Delivery Facilities Communication Systems (see Note 1)

114, 164, 184 Office Furniture and Equipment 115, 165, 185 Vehicles and Other Work Equipment (see Note 2) 116, 166, 186 Other Property (not material and supplies) Total Plant and Equipment (add lines 4 thru 17) 187 17 Construction Work In Progress (CWIP) Materials and Supplies Total CWIP and Materials & Supplies (add lines 19 thru 20) Total CA Taxable Property (add lines 3, 18 and 21)
ACCRUED DEPRECIATION

31, 35

Applicable to Taxable Property

Note 1 -- Do not include radios in licensed vehicles. Note 2 -- Do not include licensed vehicles.

BOE-517-PN (S2B) REV. 17 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

2009
SCHEDULE B2 -- TOTAL CALIFORNIA STATE-ASSESSED PLANT AND EQUIPMENT NONCOMMON CARRIER
COMPANY NAME SBE NO.

LINE ITEM NO.

FERC ACCOUNT NUMBER

ACCOUNT NAME (see NOTE 1)

A BALANCE BEgINNINg OF 2008

B ADDITIONS

C RETIREMENTS

D BALANCE END OF 2008 (A+B-C)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23

101, 151, 171 102, 152 103, 153 104, 154 105, 155 106, 156,176 107, 157 108, 158 109, 159, 179 110, 160 111, 161 112, 162 113, 163, 183

Land Rights of Way Total Land and Rights of Way (add lines 1 and 2) Line Pipe Line Pipe Fittings Pipeline Construction Buildings Boilers Pumping Equipment Machine Tools and Machinery Other Station Equipment Tankage (see Note 2) Delivery Facilities Communication Systems (see Note 3)

114, 164, 184 Office Furniture and Equipment 115, 165, 185 Vehicles and Other Work Equipment 116, 166, 186 Other Property (not materials and supplies) Total Plant and Equipment (add lines 4 thru 17) 187 17 Construction Work In Progress (CWIP) Materials and Supplies Total CWIP and Materials & Supplies (add lines 19 and 20) Total California Taxable Property (add lines 18 and 21)
ACCRUED DEPRECIATION

31, 35

Applicable to Taxable Property

Note 1 -- Do not include property assessed by any California County Assessor. Note 2 -- Include only those tanks necessary for the operation of the pipeline. Report tanks used for storage and delivery of petroleum products on Schedule B3. Note 3 -- Do not include radios in licensed vehicles.

BOE-517-PN (S3F) REV. 17 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

2009
SCHEDULE B3 -- TOTAL CALIFORNIA COUNTy-ASSESSED PLANT AND EQUIPMENT NONCOMMON CARRIER
COMPANY NAME SBE NO.

LINE ITEM NO.

FERC ACCOUNT NO.

ACCOUNT NAME

A BALANCE BEgINNINg OF 2008

B ADDITIONS

C RETIREMENTS

D BALANCE END OF 2008 (A+B-C)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23

101,151, 171 102, 152 103, 153 104, 154 105, 155 106,156, 176 107, 157 108, 158 109,159,179 110, 160 111, 161 112, 162 113, 163, 183 114, 164, 184 116, 166, 186 187 17

Land Rights of Way Total Land and Rights of Way (add lines 1 and 2) Line Pipe Line Pipe Fittings Pipeline Construction Buildings Boilers Pumping Equipment Machine Tools and Machinery Other Station Equipment Tankage (see Note 1) Delivery Facilities Communication Systems (see Note 2) Office Furniture and Equipment Other Property (not materials and supplies) Total Plant and Equipment (add lines 4 thru 17) Construction Work In Progress (CWIP) Materials and Supplies Total CWIP and Materials & Supplies (add lines 19 and 20) Total California Taxable Property (add lines 3, 18 and 21)
ACCRUED DEPRECIATION

115, 165, 185 Vehicles and Other Work Equipment (see Note 3)

31, 35

Applicable to Taxable Property

Note 1 -- Include tanks used for storage and delivery purposes. Tanks essential to pipeline operations should be reported on Schedule B2. Note 2 -- Do not include radios in licensed vehicles. Note 3 -- Do not include licensed vehicles.

SCHEDULE B4 -- RECONCILE SCHEDULE B2 (STATE-ASSESSED PLANT AND EQUIPMENT) TO DOLLAR-AgE DETAIL REPORT AND SCHEDULE H (CONSTRUCTION WORk IN PROgRESS) STATE-ASSESSED TAXABLE PROPERTy TOTALS ONLy
LINE ITEM NO. SCHEDULE LINE NO. DESCRIPTION ORIgINAL COST

1

Sch B2, line 18D

Total Plant and Equipment
DOLLAR-AGE DETAIL REPORT & SCHEDULE H

2 3 4 5 6

BOE-533-PF BOE-533-PP SCH H

Total of Dollar-Age Detail Report -- Fixed Equipment (see Note 1) Total of Dollar-Age Detail Report -- Continuous Pipeline (see Note 1) Total of State-Assessed Taxable New & Replacement CWIP (line 38D) Total Dollar-Age Detail Reports & Schedule H (add lines 2 & 3 & less line 4) Difference (subtract line 1 from line 5) line 6 should equal zero

Note 1 -- Include CWIP (Schedule H, line 38D) in Dollar-Age Detail Report -- Fixed Equipment and Continuous Pipeline.

BOE-517-PN (S3B) REV. 17 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

SCHEDULE H -- CONSTRUCTION WORk IN PROgRESS
COMPANY NAME SBE NO.

2009

LINE ITEM NO.

A DESCRIPTION (list by tangible property description, county, and location code)

STATE-ASSESSED
B NEW CONSTRUCTION C REPLACEMENT CONSTRUCTION

NOTE: 1. Attach additional schedules if necessary. 2. Complete all columns for all sections.

TAXABLE CWIP

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 TOTAL TAXABLE CWIP (lines 1 thru 37)
NONTAXABLE CWIP

1. TOTAL SYSTEM CWIP a. TOTAL SYSTEM NEW CWIP (lines 46B + 46D) b. TOTAL SYSTEM REPLACEMENT CWIP (lines 46C + 46E) c. TOTAL SYSTEM CWIP (lines 1a + 1b) from above

D TOTAL COUNTy NEW CONSTRUCTION

E TOTAL COUNTy REPLACEMENT CONSTRUCTION

Licensed Vehicles Preliminary Engineering (see instructions)
D TOTAL COUNTy NEW CONSTRUCTION E TOTAL COUNTy REPLACEMENT CONSTRUCTION

Total Nontaxable CWIP (lines 39 thru 44) TOTAL CWIP (lines 38 and 45)

BOE-517-PN (S4) REV. 17 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

2009
SCHEDULE I -- CALIFORNIA PIPELINE LOAD FACTORS USE JANUARy 1 TO DECEMBER 31 STATISTICS
COMPANY NAME SBE NO.

LINE ITEM NO.

A SBE PIPE LINE NO.

B PIPELINE SEgMENT NAME (from -- to)

C CALIFORNIA MILEAgE

D 2008 ANNUAL THRUPUT CAPACITy

E 2008 ANNUAL ACTUAL THRUPUT

F 2008 LOAD FACTOR (E/D)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 Total Mileage (add lines 1C thru 41C)

CLEAR

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