In the realm of property taxation and reporting within California, the BOE-517-PC form emerges as a pivotal document for entities operating common carrier pipelines. As a declaration of costs and related property information effective as of January 1, 2014, this form mandates comprehensive disclosure covering a broad spectrum of financial, operational, and tangible asset details. Entities are required to report by March 1, 2014, furnishing details from fixed equipment and continuous pipeline reports to a comprehensive array of schedules including but not limited to comparative balance sheets, plant and equipment summaries, and revenue expenses. The inclusion of intangible information and supplemental data ranging from annual reports to federal and state agencies to shareholder communications underscores the form’s thoroughness. Adherence to these reporting obligations is enforced under sections 826 and 830 of the Revenue and Taxation Code, underscoring the BOE's authority to impose penalties for non-compliance. This comprehensive approach to the declaration not only facilitates a transparent assessment process but also underscores the broader regulatory framework governing property taxation in California, necessitating detailed scrutiny from the entities involved.
| Question | Answer |
|---|---|
| Form Name | Form Boe 517 Pc |
| Form Length | 19 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 4 min 45 sec |
| Other names | boe517pc board of equalization boe 425 e employer form |