North Dakota Code § 57-05-08

Report by railroad corporation to tax commissioner
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Each railroad corporation required to be assessed under the provisions of this chapter 
annually shall, on or before May first of each year, under oath of the presiding or other chief 
executive officer, make and file in the manner prescribed by the tax commissioner , a report 
containing the following information:
1. The name of the company;
2. The laws of the state or country organized, the date of original organization, the date 
of reorganization, consolidation, or merger, with specific reference to laws authorizing 
the same;
3. Location of its principal office;
4. The name of the place where its books, papers, and accounts are kept;
5. The name and post-office address of the president, secretary, treasurer, auditor, 
superintendent, general manager, and all other general officers;

6. The name and post-office address of the chief officer or managing agent of the 
company in North Dakota and of all other general officers residing in this state;
7. The total number of shares of capital stock;
8. The par value of the shares of the capital stock for the whole system, showing 
separately the amount authorized, amount issued, amount outstanding, and dividends 
paid thereon;
9. If the capital stock has no market value, the actual value on the dates and for the 
periods designated by the tax commissioner;
10. The funded debt of the company for the whole system and a detailed statement of all 
series of bonds, debentures, or other securities, forming a part of the funded debt, at 
par value, with the date of issue, maturity, rate of interest, and amount of interest for 
the preceding year;
11. The market value of each series of funded debt securities for the whole system on the 
dates and for the periods designated by the tax commissioner, and if the whole or a 
part of the funded debt has no market value, then its actual value for the dates and 
periods as the tax commissioner may specify;
12. The general description of the operative and nonoperative real estate of the company 
in North Dakota as would be sufficient in a conveyance thereof, under a judicial 
decree, to vest in the grantee all title and interest in and to the property;
13. A description of the personal property of the company;
14. The number of miles [kilometers] of each main line of railroad, the number of miles 
[kilometers] of each branch line and sidetracks within North Dakota;
15. The entire gross earnings of the company from operation, expenses of operation, net 
earnings and income from operation, and the income from other sources, for the whole 
system, and in North Dakota, for the years or period the tax commissioner may 
request or specify, not exceeding five years;
16. The location of the property of the company within this state by counties, 
municipalities, and districts, in the manner and detail as the tax commissioner shall 
prescribe; and
17. Other facts and information as the tax commissioner may require or which the 
company may deem material relating to the taxation of its property in this state.

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