1. (a) Every private rail car company shall complete and file a Form PA-21, “Private Rail Car Property Tax Information Update (RSA 82)”, with the department on or before May 1 of each year.
2. (b) Form PA-21 shall contain the dated signature of an authorized individual of the private rail car operator to certify that the information provided in the form is correct and accurate to the best of the signatory’s belief and knowledge and that the signatory is authorized to submit Form PA-21 on behalf of the private rail car operator.

Source. #8652, eff 6-6-06; ss by #10662, eff 8-27-14; ss by #13977, eff 5-23-24