2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-14352 Annual statement
42-14352. Annual statement
A. On or before April 1 of each year each person that owns, operates or constructs a railroad in this state, by its president, secretary, tax agent or principal accounting officer, shall file with the department a sworn statement or schedule containing:
1. A statement of the railroad's right-of-way, track and roadbed, including:
(a) The entire length in this and other states.
(b) The proportion in each city, town and county in this state.
(c) The total length in this state.
2. The length of all sidetracks, the aggregate length of sidetracks and the city, town and county in which they are located.
3. A complete list of all depots, station houses, machine shops and other buildings that are located wholly or in part on the right-of-way, and connected platforms, fuel and water stations and machinery and tanks, and showing:
(a) Their size.
(b) Their location as to city, town and county.
(c) The material of which they are constructed.
(d) Their value.
4. The number of ties in the track per mile, the weight per yard of iron or steel rails used in main tracks or sidetracks, what joints are used in main tracks or sidetracks, the ballasting of the tracks, whether with rock, gravel, dirt or other material, the length of time the iron and steel have been used and the length of time the road has been built.
5. A full list of the rolling stock, distinctly stating the number, class and value of locomotives and all kinds of cars that are owned or leased by the company and in this state at 12:00 noon on January 1.
6. The amount of capital stock authorized, the number of shares into which the capital stock is divided, the amount of capital stock paid up, the market value of the stock or, if it has no market value, the actual value of the shares of stock and the amount and market value of outstanding bonded indebtedness.
7. A correct detailed inventory of the number, kind and value of all tools and materials used for repairs and all other personal property.
8. A statement of the amount and value of the property designated in this section.
9. Any other information that the department requires.
B. On written request by the secretary, tax agent or principal accounting officer of any person that owns, operates or constructs a railroad in this state and for good cause shown, the director may enlarge or extend the time for filing the annual statement.
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