Tax Credit Cars by wfl17605

VIEWS: 8 PAGES: 6

More Info
									                    STATE TAX COMMISSION OF MISSOURI
                    P.O. BOX 146, JEFFERSON CITY, MO 65102-0146
                    573-751-2414                     www.stc.mo.gov                                       Schedule 20PC
                    email: OriginalAssessment@stc.mo.gov

                    Private Car/Freight Line Company - Instructions

Instructions for Completing the Schedule 3PC, Private Car Company - Total Mileage by Railroad
          1. Report the mileage travelled in Missouri by railroad.
          2. List the car marks utilized by the respondendt. If any mark is shared by multiple respondents, provide
          an explanation and indicate how the mileage reported for the mark may be correlated to the railroads
          mileage report.

Instructions for Completing the Schedule 20PC, Private Car Company - Inventory
          1. Fill in or update on Tab 1 the following information
                 a. fill in the applicable tax year
                 b. fill in the exact legal name of the Freight Line Company
                 c. fill in the STC account number, if known, or leave blank
          2. Complete the Inventory for the Company's rolling stock on Tab 1
                 a. list the year acquired
                 b. list the number of cars acquired
                 c. provide either the cost per unit, the aggregate cost for acquistion or "betterment"
          3. If more than 23 lines are needed, additional data may be keyed into Tab 2

Freight Line Company Tax Credit - Respondent's Option - Subject to Appropriation
For all taxable years beginning on or after January 1, 2009, a freight line company shall, subject to
appropriation, be allowed a credit against the tax levied under section 137.1018 RSMO for the applicable tax
year. The credit amount shall be equal to the amount of eligible expenses incurred in Missouri for the calendar
year immediately preceeding the tax year the credit is claimed. The amount of tax credit issued shall not
exceed the freight line company's liability for the tax year for which credit is claimed and/or may be pro-rated
according to the appropriation.

Instructions for Completing the Eligible Expenses Section
          1. Expense Type: Categorize the expense as one of the following.
          a. Manufacture (Mfg)             b. Maintenance (Mnt)               c. Improvement (Imp).
                 For the purposes of completing this form, use only the approved category abbreviations
          2. Car Mark: List the car's mark
          3. Car ID: List the car's identifying number (or range of identifying numbers)
          4. Service Provider: list the approriate Reference ID from the Service Provider tab
          5. Number of Cars: List the number of cars being reported
          6. Eligible Expense: List the eligible expense incurred.
    Supporting documentation that details the reported expense should be retained in the respondent's files
                             and be available upon request of the State Tax Commission.

Instructions for completing the Service Provider Section
          For each provider that performed work for which the Tax Credit is being sought, list the following data
          1. Reference ID: assign a number to be listed as a cross reference on the Eligible Expense tab.
          2. Provide the exact legal name of the enterprize that completed the work.
          3. Provide the street address, city, state, zipcode and county name of the service provider.
          4. Provide a contact name. The contact should be familiar with the work performed.
          5. Provide the contact's phone number, including the area code.


                      COMPLETE AND RETURN NO LATER THAN MAY 1
                       STATE TAX COMMISSION OF MISSOURI                 Tax Year:   2009
                       P.O. BOX 146, JEFFERSON CITY, MO 65102-0146
                       573.751.2414                www.stc.mo.gov               Schedule 3PC
                       email: OriginalAssessment@stc.mo.gov

                       Supplemental Information - Private Car Company

Company Name                                                               Account Number




Total Mileage by Railroad                                                     Missouri
  Arkansas and Missouri Railroad

  Burlington Northern & Santa Fe Railway

  Iowa, Chicago & Eastern Railroad

  Jackson, Gordonville & Delta Railroad

  Kansas City Southern Railway

  Kaw River Railroad

  Missouri & Northen Arkansas Railroad

  Missouri Central Railroad

  Norfolk Southern Railroad

  Ozark Valley Railroad

  Union Pacific Railroad

  Other

Totals                                                                                       0
                                             List Reporting Car Marks




MO 870-0105 (1/2009)                                                                 Sched3PC.xls
                               STATE TAX COMMISSION OF MISSOURI                                   Tax Year:    2009
                                P.O. BOX 146, JEFFERSON CITY, MO 65102-0146
                               573-751-2414                 www.stc.mo.gov                               Schedule 20PC
                               email: OriginalAssessment@stc.mo.gov

                               Private Car Company - Inventory
Company Name                                                                                         Account Number


    Year                   Number of Cars                             Cost
                                                                                         % Good      Depreciated Cost
  Acquired                Tab 1           Tab 2            Tab 1             Tab 2
      2008                 0                0                         0              0   90.00%                         0
      2007                 0                0                         0              0   80.00%                         0
      2006                 0                0                         0              0   70.00%                         0
      2005                 0                0                         0              0   60.00%                         0
      2004                 0                0                         0              0   50.00%                         0
      2003                 0                0                         0              0   40.00%                         0
    All Prior              0                0                         0              0   30.00%                         0
        Subtotal           0                0                         0              0
        Totals                                0                                      0                              0
        Year Acquired                  Number of Cars                 Cost / Unit           Cost        Aggregate Cost
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                                                                                                                    0
                       Page Totals                0                                                                 0
MO 870-0103 (1/2009)                                                                                                Tab 1
Company Name:                                                                                 Tax Year:   2009
  Year Acquired                 Number of Cars               Cost                    % Good   Depreciated Cost
        2008                               0                                   0     90.00%                          0
        2007                               0                                   0     80.00%                          0
        2006                               0                                   0     70.00%                          0
        2005                               0                                   0     60.00%                          0
        2004                               0                                   0     50.00%                          0
        2003                               0                                   0     40.00%                          0
 2002 and Prior Years                      0                                   0     30.00%                          0
                                 ----------------------     ----------------------                ----------------------
                       Totals              0                                   0                                     0

    Year Acquired               Number of Cars            Cost / Unit                 Cost    Aggregate Cost
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                                                                                                                     0
                       * * * If Additional Rows Are Needed, Insert Rows Above This Point * * *
MO 870-0103 (1/2009)                                                                                              Tab 2
                        STATE TAX COMMISSION OF MISSOURI                                    Tax Year: 2009
                         P.O. BOX 146, JEFFERSON CITY, MO 65102-0146
                        573.751.2414                    www.stc.mo.gov                          Schedule 20PC
                        email: OriginalAssessment@stc.mo.gov


                        Private Car Company - Eligible Expenses

Company Name                                                                               Account Number

                                              Eligible Expense Summary
                        Expense Category                           Number of Cars           Eligible Expense
                        Manufacture (Mfg)                                            0                              0
                          Maintain (Mnt)                                             0                              0
                          Improve (Imp)                                              0                              0
                              Total                                                  0                              0
                                            Car                                          Number of    Eligible
         Expense Type                                             Service Provider
                                                                                           Cars       Expense
                                  Mark             ID




                             *** Insert Blank Rows Above This Point ***
MO 870-0103 (1/2009)                                                                                  Eligible Expenses
                     STATE TAX COMMISSION OF MISSOURI                 Tax Year: 2009
                      P.O. BOX 146, JEFFERSON CITY, MO 65102-0146
                     573.751.2414                    www.stc.mo.gov       Schedule 20PC
                     email: OriginalAssessment@stc.mo.gov


                     Private Car Company - Service Provider(s)

Company Name                                                          Account Number


      Reference ID
   Provider's Name
          Address
              City
             State
               Zip
     Contact Name
    Phone Number
           County


      Reference ID
   Provider's Name
          Address
              City
             State
               Zip
     Contact Name
    Phone Number
           County


      Reference ID
   Provider's Name
          Address
              City
             State
               Zip
     Contact Name
    Phone Number
           County


      Reference ID
   Provider's Name
          Address
              City
             State
               Zip
     Contact Name
    Phone Number
           County

								
To top