§ 33.103. Reports.

 (a)  A carrier shall file with the Pennsylvania Public Utility Commission each year an annual report showing its financial status and operating position. The annual report as prescribed and furnished by the Commission, shall be filed properly completed, signed and notarized, by March 31, covering the preceding calendar year.

 (b)  A railroad shall be classified for annual report filing purposes in accordance with Interstate Commerce Commission classification based on the average gross annual revenues, intrastate and interstate combined, for the 3 years preceding, as follows:

   (1)  Class I Railroads—revenues of $50 million or more—after applying the prescribed railroad revenue deflator formula in 49 CFR (relating to transportation).

   (2)  Class II Railroads—revenues of less than $50 million but in excess of $10 million after applying the prescribed railroad revenue deflator formula in 49 CFR.

   (3)  Class III Railroads—revenues of $10 million or less after applying the prescribed railroad revenue deflator formula in 49 CFR.

 (c)  A carrier shall file with the Commission each year an assessment report, on Form GAO provided by the Commission showing gross Commonwealth intrastate revenues for assessment purposes. The assessment report shall be filed by March 31 covering the preceding calendar year.

   The provisions of this §  33.103 amended under the Public Utility Code, 66 Pa.C.S. § §  501, 504, 510 and 2508.

   The provisions of this §  33.103 amended December 22, 1989, effective December 23, 1989, 19 Pa.B. 5424.

   This section cited in 52 Pa. Code §  101.2 (relating to definitions); and 52 Pa. Code §  101.4 (relating to reporting requirements).