Section 50IAC5.1-3-2. What to file; annual report to state board

   (a) The state board has designated Form UD-45, Annual Report of Public Utility Company, as the annual report to be filed with the state board by all public utility companies, other than railroad companies and railroad car companies.

  (b) Railroad companies shall annually file Form UD-32, Annual Report of Railroad Company, with the state board.

  (c) Railroad car companies shall annually file Form RC-1, Railcar Tax Report, with the state board.

  (d) Along with the Form UD-45 or the Form UD-32, a public utility company shall submit to the state board information requested by the state board, including:

(1) the most recent financial statements;

(2) information concerning depreciation records; and

(3) the most recent annual report to shareholders or members;

to the extent that such reports, records, or statements exist.

  (e) Railroad companies shall also submit to the state board the Interstate Commerce Commission Form R-1, if the railroad company is required to file Form R-1 with the Interstate Commerce Commission.

  (f) A public utility company may submit a substitute computer or machine generated annual report form or schedule that is a part of the annual report, in lieu of using the actual annual report form or schedule, provided that the report or schedule:

(1) contains all of the required information as set forth in the actual report or schedule;

(2) properly and clearly identifies the report or schedule being substituted; and

(3) is approved by the state board under 50 IAC 4.2-1-6 prior to its use.

(Department of Local Government Finance; 50 IAC 5.1-3-2; filed Dec 15, 1993, 5:00 p.m.: 17 IR 955; reinstated by IC 6-1.1-8-44, eff Jul 1, 2003)