Section 50IAC5.1-3-4. Due date

   (a) A public utility company, except a railroad car company, shall file its annual report with the state board on or before March 1 of that year unless a filing extension has been granted by the state board under section 6 of this rule.

  (b) A railroad car company shall file its annual report with the state board on or before May 1 of that year unless a filing extension has been granted by the state board under section 6 of this rule.

  (c) A public utility company shall also file Form 1, Annual Return of Local Personal Property, with the assessor of each township in which the public utility company's locally assessed personal property is subject to assessment on or before March 1 of that year unless a filing extension has been granted by the state board under section 6 of this rule. (Department of Local Government Finance; 50 IAC 5.1-3-4; filed Dec 15, 1993, 5:00 p.m.: 17 IR 955; reinstated by IC 6-1.1-8-44, eff Jul 1, 2003)