PERSONAL PROPER - PDF document

1 PERSONAL PROPER COMMONWEALTH OF KENTUCKY
PERSONAL PROPER COMMONWEALTH OF KENTUCKYOFFICE OF PROPERDEPARTMENT OF REVENUE 61A207(P)(1-21) www.revenue.ky.govaxpayer Assistance Address:Kentucky Department of RevenueOfce of Property ValuationPublic Service Branch, Station 32, Fourth Floor(502)564-8175(502)564-8192 (fax)www.revenue.ky.gov These forms were created to improve administration of tax laws and to provide property tax services in a fair and INSTRUCTIONS FOR FILINGCOMMERCIAL WATERCRAFTPERSONAL PROPERTY TAX RETURN INTRODUCTIONThis tax return has been designed for commercial watercraft entities who are required by KRS 136.1801 through KRS 136.1806 to le a Kentucky personal property tax return. It In accordance with state law, the Department of Revenue has the authority to assess boats, tugs, barges, ferry and other commercial watercraft of any corporation, company, association, partnership, limite

2 d liability company, limited liability p
d liability company, limited liability partnership, other business association, or person operating any watercraft for commercial purposes in the Commonwealth. All watercraft of any corporation operating within this state, or as of January 1 each year.ASSESSMENT DATE (KRS 136.1802)The assessment date for all tangible personal property in the Commonwealth of Kentucky is January 1.WHAT IS ASSESSED (KRS 136.1802 and KRS 136.1803)The Department shall have the sole power to value and assess of the corporation’s watercraft.On or after May 15, 2008, and each year thereafter, each corporation operating watercraft within this state during the previous calendar year shall le on forms prescribed by the watercraft it operated as of January 1 of the current year.WHEN TO FILETaxpayers must le on or before May 15. If May 15 falls on a weekend, the return is due the &

3 #31;rst business day following There is
#31;rst business day following There is no statutory provision for ling extensions for personal WHERE TO FILEAll tax returns must be mailed to the following address: Kentucky Department of Revenue Ofce of Property Valuation Public Service Branch, Station 32, 4th Floor 501 High Street Frankfort, KY 40601-2103 GENERAL FILING REQUIREMENTSTo properly report, note the following: Revenue. Applications for pollution following Finance and Administration CabinetDepartment of RevenueDivision of Protest Resolution Tangible property other than commercial watercraft must be listed on Revenue Form 62A500, Tangible Personal Property Tax Return, and filed locally with the Property Valuation Administrator in the Kentucky County of property owned and sitused in Kentucky must be reported locally to the Property Valuation Administrator in the county of location.Sign and date yo

4 ur return. Also enter the telephone numb
ur return. Also enter the telephone numbers!TE FILING, OMITTED FILING NONCOMPLIANCE (KRS 136.183, KRS Any taxpayer failing to timely complete, file and deliver required tax return and accompanying schedules on or May 15 of each year, shall pay a minimum penalty of 10 of the total taxes due. If any taxpayer fails to report as the Office of Property aluation shall ascertain the required facts and determine the assessment values in such manner and by such means as it deems proper. The penalty Furthermore, any taxpayer, or officer thereof, that willfully or refuses to make, file and deliver reports as required by 136.1801 to 136.1806 shall be fined $1,000, and $50 for each day the reports are not made after May 15 of each tax year. In addition, civil action may be brought to compel the NOTIFICATION OF Each year the Department of Revenue, Office of aluation, shall determine

5 the assessed value of the watercraft an
the assessed value of the watercraft and notify the owner by mail of the amount. The assessment notice shall be accompanied by the notice of tax due. The notice of tax due shall include all state, county, school, city and other special taxes. The notice of assessment and the notice of tax due shall be final, due and payable 60 days from the TO SEND YOUR PROTEST Finance and Administration Cabinet Department of Revenue Ofce of Property Valuation Public Service Branch, Station 32, 4 th Floor 501 High Street Frankfort KY 40601-2103 PROTESTING YOUR ASSESSMENTThe Department of Revenue is required to mail to the taxpayer a notice of any property assessed. The assessment shall be nal if not protested in writing to the Department of Revenue, within 45 days from the date of the notice of assessment or the assessment will become nal and the state taxes will be due

6 . Such protest shall be accompanied by a
. Such protest shall be accompanied by a supporting written statement setting forth the grounds upon which the protest is made. The supporting statement must set forth whether the protest is based on a factual disagreement and/or disagreement in the interpretation of the applicable statutes. If there are disputed factual issues, the taxpayer must provide nancial statements, records, assessments or other documents which will allow the Department of Revenue some basis for reconsideration. Further, the statement must clearly identify the specic portion(s) of the assessment to KRS 136.180, no appeal shall delay the collection or payment of taxes based upon the assessment in controvers. The taxpayer shall pay all state, county and other local taxes due on the valuation which the taxpayer claims as the true value as stated in the protest filed under KRS 131.110. On

7 ce the appeal is finalized and the nally
ce the appeal is finalized and the nally termined, e taxpayer shall be billed for any additional tax and interest (at the as defined in KRS 131.010(6)) from the date the tax wouldhave become due if no appeal had been taken. The provisions of KRS Any nonprotested portion (your claimed value) of the assess-ment becomes final at the end of the 60-day protest period. If you protest your assessment, payment of your state and local tax on the claimed value is due with your protest letter. our pro-valuation was determined and must specify the value which you claim to be the true value of propert. The Kentucky claimed value must be (1) classified into the various state property classifications and (2) the state tax must be calculated on After a timely protest has been filed, the taxpayer ra conference with the Office of Processing & Enforcement, 5 KENTUCKY CLAIMS COMMISSION

8 (KCC) (KRS 131.340—KRS 131.370, KRS
(KCC) (KRS 131.340—KRS 131.370, KRS 136.050, KAR 1:010, 802 If a taxpayer desires to appeal a final ruling of the Division Protest Resolution, the taxpayer must apply for a hearing the KCC within 30 days from the date of issuance of a m b f i quintuplicate; contai a statement of the law and the facts in issue; contain the or appellant’s position regarding the law, facts or both; and must ontain the petitioner’s position regarding the otest and include copy of the final ruling with each copy of petition of appeal. p of appeal must be in ing and signed by the petitioner or appellant. Filings by facsimile or other electronic shall not be accepted. The will set a date for a formal hearing and notify the On the basis of the hearing, briefs and other documents, the board will issue a written order which will affirm, reverse, modify or remand the final r

9 uling, and will forward a copy of the or
uling, and will forward a copy of the order to the taxpayer, Division of Protest Resolution and the Office of Property Valuation.Assessments upheld by the board shall be due and payable 30 days after the date of the board’s order. All taxes (state, county, school, city and other special taxing lurisdictions) found to be due on any protested assessment or portion thereof shall begin to bear interest at the appropriate rate per annum on the 61st day after the KCC acknowledges receipt of the protest, but in no event interest begin to accrue prior to January 1 following April 30 of the year in which the returns, schedules and regulatory Any party aggrieved by a final order of the KCC may, 30 days after such order becomes final, file an appeal with the Franklin Circuit Court or the circuit court of the county in which the aggrieved party resides or conducts his place of

10 All taxes assessed against any taxpayer
All taxes assessed against any taxpayer under the provisions KRS 136.1801 to KRS 136.1806 shall be due and payable days from the date of the notice of assessment, unless protested. The taxes are payable to the “Kentucky State Treasurer.Department of Adjustments to assessments will only be considered if amended data is supplied before the protest period expires or as part of amend any portion of the return, submit a new schedule ” the date submitted and a signature and title of the person filing the amendment written on each page of the The taxpayer may appear in person or by representative. All taxpayers represented by attorney or tax agent must le a power of attorney with the Division of Protest Resolution. Further is given to additional information presented by the taxpayer at If the taxpayer’s protest of an assessment or refund denial cannot be

11 resolved through correspondence and/or c
resolved through correspondence and/or conferences, the Division of Protest Resolution shall issue a written nal ruling on any matter still in controversy to be mailed to the taxpayer. the issues of controversy, the taxpayer’s position, the department’s position and the procedure for prosecuting an appeal to the Kentucky Claims Commission (KCC).The taxpayer may request a nal ruling from the Division of Protest Resolution at any time after ling a timely protest. When it is requested, the department shall issue such ruling within 30 days from the date the request is received.After the nal ruling has been issued, the taxpayer may appeal to the KCC. 6 COMMERCIAL WATERCRAFT PERSONAL PROPERTY TAX RETURN For owners of commercial watercraft operating in Kentucky waters. Property Assessed January 1 DEPARTMENT OF REVENUEce of ProperPublic Service

12 BranchFourth Floor, Sta. 32501 High Stre
BranchFourth Floor, Sta. 32501 High Street Frankfort, Kentucky 40601-2103564-8175Year Kentucky Taxpayer Name 1 City State ZIP Code Contact Person Phone Fax E-Mail ( ) ( ) Tax Agent Name 1 City State ZIP Code Contact Person Phone Fax E-Mail ( ) ( ) LEAVE BLANK Taxpayers completing this return must complete the agency portion in order to maintain an agent Agents completing this return must have a current power of attorney on le with the Kentucky Department of Revenue or include Which address above is to be used for mailing the assessment notice, tax bills and certications? Taxpayer Address Other ____________________________________________________________ Tax Agent Address ___________________________________________________________________ Yes If yes, submit organizational chart and informational reports. Organization Individ

13 ual Joint (Co-Owners) Partnership/LLP Do
ual Joint (Co-Owners) Partnership/LLP Domestic Corp./LLC Foreign Corp./LLC S Corporation Other: I declare, under the penalties of perjury, that this return (including any accompanying schedules and statements) is a correct and complete return; and that Signature of Taxpayer Name of Preparer Other Than Taxpayer Telephone Number of Taxpayer Date VESSEL CATEGORY REFERENCE LISTListed below are the VTCC (Vessel Type, Construction and Characteristic) codes and descriptions for selected watercraft. Please use these descriptions when completing Schedules A, B and C. PROPELLED VESSELS NON-SELF PROPELLED VESSELS 2 wboat/Supply/Utility Vessel 40 Open Hopper Barge 3 General Cargo Freighter 41 vered Hopper Barge 4 O-RO Carrier 42 Caroat (Railroad Car Barge) 5 RO-RO Vessel 43 Flat/Deck Barge 6 Bulk Carrier 44 Pontoon Barge 7 Contain

14 ership 47 go Barge 8 artial Contai
ership 47 go Barge 8 artial Containership 48 vered Dry Cargo Barge 9 ehicle/Trailer 49 O-RO Barge O-RO) Carrier 50 Container Barge 10 ehicle Carrier 52 Lash/Seabee Barge 11 assenger Carrier 70 go Barge (Single Hull) 12 assenger & Cargo 71 go Barge (Double Hull) 13 Ferry 72 go Barge (Double Sided Only) 14 Railroad Car Ferry 73 go Barge (Double Bottom Only) 15 Lash Ferry 74 go Barge, Not elsewhere 16 Excursion/Sightseeing Vessel included 20 Petroleum/Chemical Carrier 75 Tanker 21 Chemical Carrier 90 vertible Barge 22 Bulk Tanker 23 Liquid Gas Carrier 24 anker 35 Push Boat 36 ugboat ILE MILE MARKSBIG SANDY RIVERMARKSMouth @ Ohio River MM 470.2 .0Mouth @ Ohio River 317.2MM 0.0City of Newport, KyMM 0.0 to 1.3City of Catlettsburg, KyMM 0.0 to 1.2City of Covington,

15 KyMM 0.0 to 4.8C E Wetherall Co., WVMM
KyMM 0.0 to 4.8C E Wetherall Co., WVMM 1.2City of Wilder, KyMM 3.0 to 7.0Marathon Ashland, KyMM 2.9 - 4.0D. Kirschner & SonsMM 1.1Aristech Corp., WVMM 4.5D. Kirschner & SonsMM 1.2Penn Coal, Inc., KyMM 4.7Newport Steel Co.MM 2.1Calgon Carbon Corp., KyMM 6.0Licking River TerminalMM 2.8Aquila Dock, WVMM 6.2Ashland Oil Co.MM 2.8Arch Coal Co., KyMM 6.6Agrico ChemicalMM 3.0Riverway North, KyMM 7.2Carlisle Crane & ExcavationMM 4.2Riverway South, KyMM 7.4Graystone of Ky Corp.MM 5.7Midway Enterprises, KyMM 7.5 Maximum Point of Travel (9ft depth)MM 7.0Kentucky May Coal, KyMM 7.5 Transload Terminal, WVMM 7.5 hites Creek Terminal, KyMM 8.0MILE J & A Fleeting, Ky & River View Terminal, Ky MM 8.7MARKSSynfuel, WVMM 8.7 ity of Prichard, WV MM 13.0 to 14.2 Mouth @ Ohio River MM 545.8 MM 0.0 Liter's QuarryMM 0.4City of Prestonville, KyMM 0.0 to 0.3MILE City of Carrollton, KyMM 0.0 to

16 1.1CUMBERLAND RIVERMARKS Lock & Dam #1M
1.1CUMBERLAND RIVERMARKS Lock & Dam #1MM 4.0 Liter's QuarryMM 30.0Mouth @ Ohio River MM 922.5 MM 0.0Lock & Dam #2 near LockportMM 31.0City of Smithland, KyMM 1.0 to 3.0Lock & Dam #3 near MontereyMM 42.0Dravo Basic (Three River Rock)MM 5.9 to 7.0 Lock & Dam #4 FrankfortMM 65.0Martin Marietta MaterialsMM 7.4 County Line (Livingston / Crittenden)MM 17.1 ity of Dycusburg, KyMM 19.3 to 19.9MILE County Line (Crittenden / Lyon)MM 20.6MARKSLock & Dam -- Barkley Hydro PlantMM 30.6 ity of Grand Rivers, KyMM 30.6 to 32.1 Mouth @ Ohio River MM 784.4 MM 0.0Barkley CanalMM 33.0American Commercial Barge LinesMM .6Marathon Ashland PetroleumMM 38.3Lock & Dam #1 @ City of Spottsville MM 9.1City of Kuttawa, KyMM 40.0 to 42.8Green Coal Co. near City of SpottsvilleMM 11.6City of Eddyville & Port Authority of Lyon Co.MM 42.8 to 44.6County Line (Henderson / Daviess)MM 18.5County Line (Lyon

17 / Trigg)MM 54.8Pyramid Mining Co. -- Cit
/ Trigg)MM 54.8Pyramid Mining Co. -- City of Hebbardsville MM 31.6City of Canton, Ky MM 62.5 to 63.5 County Line (Daviess / McLean)MM 35.3Kentucky / Tennessee BorderMM 74.7 Anaconda Aluminum Co.MM 40.5 County Line (McLean / Webster)MM 41.1Big River RECCMM 41.2MILE Sebree DockMM 43.9MARKS Onton DockMM 49.0 County Line (Webster / Hopkins)MM 51.4Mouth @ Ohio River MM 934.5 MM 0.0County Line (Hopkins / McLean)MM 55.0City of Paducah, KyMM 0.0 to 3.3Lock & Dam #2 MM 63.1Ingram Baqrge Co., KyMM .1City of Calhoun & City of RumseyMM 62.9 to 64.0James Marine Midstream Fuel, KyMM .5Bunge Corp. (Mikco Grain)MM 71.1MG Transport Service, KyMM .5County Line (McLean / Ohio)MM 71.3Paducah River Service, KyMM .8City of Livermore, Ky MM 71.4 to 70.5Chevron USA, KyMM 1.0Big River Electric Corp.MM 74.2Gulf Oil Co., KyMM 1.1Peabody Coal Co. near KirtleyMM 76.7James Marine Services, KyMM

18 1.2County Line (Ohio / Muhlenburg)MM 77.
1.2County Line (Ohio / Muhlenburg)MM 77.0Lone Star IndustriesMM 1.3Kentucky UtilitiesMM 81.6Walker General Cargo TerminalMM 1.4City of South Carrollton, Ky MM 83.5 to 84.2Shell Oil Co.MM 1.5Gibralter Coal Co.MM 85.9Ingram MaterialsMM 2.1Lewis Creek Coal TerminalMM 93.8Hutson Co.MM 2.4Pyramid Mining Co.MM 94.0County Line (McCracken / Livingston)MM 2.4City of Rockport, Ky MM 94.6 to 96.6Walker Boatyard & RW MarineMM 3.0Ken Surface Mine (Peabody Coal Co.)MM 97.7Wootens Midstream of PaducahMM 4.0City of Paradise, Ky & TVA Power PlantMM 99.9 to 101.0Merchants Grain & TransportationMM 4.4Peabody Coal Co. MM 105.7Ashland Oil & RefiningMM 6.0Add West Mining Co. MM 108.1Syntechnics, Inc.MM 7.9Lock & Dam #3 -- Skilesville MM 108.5County Line (McCracken / Livingston / Marshall)MM 8.4 Continued on Next Page Provided below are the navigable waterways of Kentucky. Important mil

19 e points have been provided for each wat
e points have been provided for each waterway. For the Green, Big Sandy, Kentucky, Licking, Cumberland and the Tennessee rivers, the figures (mile marks) designate mileage above the confluence with the Ohio River. The last mile mark listed is either a) the maximum point of travel for the designated waterway upriver or b) the point representing the border of Kentucky. KENTUCKY NAVIGABLE WATERWAYS & MILE MARKERS AS OF JANUARY 1 MILE MILE MARKSMARKSNorth Star Steel & Bailey Fuel Co.M 14.0Mouth @ Mississippi River MM 981.7Carbon Graphite, Inc.MM 17.0Cairo, ILMM 980 to 977.5BF Goodrich ChemicalMM 18.0Waterfront Service Co., ILMM 979.6City of Calvert City, KyMM 10.7 to 19.2Bunge Corp., ILMM 978.0City of Gilbertsville, KyMM 20.0 to 22.0Louisiana Dock Co., ILMM 976.0Lock & Dam -- Hydro PlantMM 22.4J D Street Oil Co., ILMM 975.8City of Grand RiversMM 23.0 to 25.1ADM / Gromark

20 Co., ILMM 973.5Vulcan MaterialsMM 24.9C
Co., ILMM 973.5Vulcan MaterialsMM 24.9Consolidated Grain & Barge Co., ILMM 972.9County Line (Livingston / Lyon)MM 25.1Lock & Dam #53MM 962.6Barkley CanalMM 25.4County Line (Ballard / McCracken)MM 956.1County Line (Lyon / Trigg)MM 34.7LaFarge Cement Co., ILMM 953.2Ken Lake State Park, KyMM 41.0 to 44.0Joppa, ILMM 952 to 951County Line (Trigg / Calloway)MM 43.7Delta Materials Co., ILMM 944.0Harbor Hill MarineMM 44.8Metropolis, ILMM 944 to 943Hutsons Grain Co. & Port of Murray, KyMM 45.0Mid-South Towing Co., ILMM 943.0 Kentucky / Tennessee Border (Ft Heiman)MM 62.4Lock & Dam #52MM 938.9 Midwest Terminal, KyMM 935.2 ity of Paducah, KyMM 937.3 to 934.6MILE County Line (McCracken / Livingston)MM 932.4MARKSIngram Materials Co. / Ledbetter, KyMM 927.8 ity of Smithland, KyMM 922.0 to 921.0 Kentucky / Tennessee BorderMM 882.5Lock & Dam -- SmithlandMM 918.5Noranda Aluminum, New

21 Madrid Dock, MOMM 883.8Barter Enterprise
Madrid Dock, MOMM 883.8Barter Enterprises Co., ILMM 896.6New Madrid Co., Port Authority, MOMM 885.0Empire Dock Co., ILMM 896.0Koch Materials Co. & Cargill, Inc., MOMM 888.0City of Carrsville, KyMM 893.9 to 894.2Ralph Anderson Lumber Co., Dock, MOMM 888.7County Line (Livingston / Crittenden)MM 893.0Sinclair Pipeline Co., New Madrid Terminal Dock, MOMM 889.2Cave In Rock FerryMM 889.4Bunge Corp., Hickman Grain Elevator, KyMM 921.6Cave In Rock FerryMM 881.0Hickman Ferry, Hickman Landing, KyMM 921.7Rigsby & Barnard Quarry, ILMM 881.2Hickman-Fulton Co. Riverport Authority, KyMM 922.0Dravo Basic Materials, ILMM 879.0River Grain Co., Hickman Dock, KyMM 922.0County Line (Crittenden / Union)MM 873.4Hickman Ferry, Dorena Landing, MOMM 922.6Pyro Mining Co. (Dock), KyMM 871.3City of Hickman, KyMM 922.6 to 921.6Union Sand & Gravel, Inc., KyMM 870.2Gulf Coast Grain Co., MOMM 923.0Kan

22 ipe Enterprises, Inc., KyMM 870.1County
ipe Enterprises, Inc., KyMM 870.1County Line (Fulton / Hickman)MM 927.8Peabody Coal Co., ILMM 858.8City of Columbus, Ky (no tax)MM 937.2 to 936.5Delta Materials Co., ILMM 858.4Great Rivers Marine, Columbus Service Dock, KyMM 936.9Bunge Corp., ILMM 858.3County Line (Hickman / Carlisle)MM 937.5City of Shawneetown, ILMM 858.0River Fleets, Inc., Moores Landing Wharf, KyMM 942.0Lock & Dam -- John T MeyersMM 846.0Great Rivers Marine Service, Ky Fleet Mooring, KyMM 949.0Farmers Grain Co., KyMM 842.6County Line (Carlisle / Ballard)MM 950.0City of Uniontown, KyMM 842.8 to 841.9Westvaco Corp., Wickliffe Dock, KyMM 950.0Peabody Coal Co., KyMM 841.6John R Beasley Construction Co., KyMM 951.0Evansville Materials, INMM 833.2City of Wickliffe, KyMM 952.0 to 951.0Mulzer Crushed Stone, INMM 833.2CGB Marine Services, MOMM 952.0County Line (Union / Henderson)MM 831.7Island 1 Fleeting Mo

23 orings, MOMM 952.0CF Industries, INMM 83
orings, MOMM 952.0CF Industries, INMM 831.2Economy Boat Store, Wickliffe Dock, KyMM 952.0Marathon Oil Co., INMM 830.5 Mouth of Ohio River MM 953.8Continental Grain Co., INMM 830.5 & 830.1 City of Mt. Vernon, INMM 830.0 to 829.0Indian Refinery, INMM 829.9Country Mark, Inc., INMM 829.7ADM Milling Co., INMM 829.5Hutson Co., Inc., INMM 828.5Consolidated Grain & Barge Co., INMM 828.2Cargill, Inc., INMM 828.2Southern Indiana Gas & Electric Co., INMM 817.1Henderson Materials, Inc., KyMM 808.6Sun Refining & Mkt. Co., KyMM 808.4Ellis Grain Co., KyMM 808.3Continued on Next PageProvided below are the navigable waterways of Kentucky. Important mile points have been provided for each waterway. For the Green, Big Sandy, Kentucky, Licking, Cumberland and the Tennessee rivers, the figures (mile marks) designate mileage above the confluence with the Ohio River. The last mile mark list

24 ed is either a) the maximum point of tr
ed is either a) the maximum point of travel for the designated waterway upriver or b) the point representing the border of Kentucky. KENTUCKY NAVIGABLE WATERWAYS & MILE MARKERS AS OF JANUARY 1 ILE MILE MARKSMARKSAgrico Chemical & Henderson Dock, KyM 807.5Jefferson Riverport, KyMM 618.2Delta Materials Co., KyMM 804.7Borden Chemicals, KyMM 615.2Peavey Grain, KyMM 804.6Kerr-McGee Terminal, KyMM 614.0City of Henderson, KyMM 805.4 to 801.3American Synthetic Rubber Co., KyMM 613.5Home Oil Company, KyMM 801.4Louisville Gas & Electric Co., KyMM 612.9Evansville Materials, INMM 797.7ITAPCO Corp., KyMM 612.7Southern Indiana Dock, INMM 794.4Airco Carbide Co., KyMM 612.6ITAPCO Oil Co., IN / Amoco Oil Co, INMM 794.0Five M Transportation Co., INMM 612.5Ashland Oil Co., INMM 793.8Chevron USA, Inc., KyMM 612.4General Waste Products, Inc., IN MM 793.6Ashland Oil, Inc., KyMM 612.2Gar

25 nac Grain Co., INMM 793.7BP Oil Corp., K
nac Grain Co., INMM 793.7BP Oil Corp., KyMM 612.0Cargill, Inc., INMM 793.3Louisville Refining Terminal, KyMM 611.7Evansville Barge & Marine Service, INMM 793.2Public Service Co. Indiana, INMM 610.0City of Evansville, INMM 794.0 to 792.0ITAPCO Corp., INMM 609.4Valley Terminal, INMM 793.0Lock & Dam -- McAlpineMM 606.8Evansville Materials, INMM 792.6Ashland Oil, Inc., INMM 604.0Green River & Shores Servicing, KyMM 785.8Ashland Asphalt, KyMM 603.0Evansville Terminal Co., INMM 784.0Missouri Portland Cement, KyMM 602.9Mulzer Grain Loading, INMM 779.1Riverway Louisville Terminal, KyMM 602.8Mulzer Crushed Stone, INMM 779.0Shell Oil Co., KyMM 602.6Lock & Dam -- Newburgh MM 776.1Jeffboat, Inc., INMM 602.3Aluminum Co. of America, INMM 773.7Nugent Sand Co., KyMM 601.7County Line (Henderson / Daviess)MM 771.3Louisiana Dock Co., KyMM 601.3Owensboro Riverport Authority, KyMM 758.6Ame

26 rican Commercial Terminals, KyMM 601.2Ci
rican Commercial Terminals, KyMM 601.2City of Owensboro, KyMM 759.8 to 752.8River Road Terminal, KyMM 601.0Owensboro Grain, KyMM 756.2City of Louisville, KyMM 612.0 to 600.7Yager Materials, Inc., KyMM 756.1Wooten's River Service, INMM 599.0Owensboro Grain, KyMM 755.8Indiana Port Comm. Terminal, INMM 597.0Missouri Portland Cement, KyMM 755.7Marine Builders, Inc., INMM 596.3Chevron USA, KyMM 755.3McBride Drydock, KyMM 595.9The Texas Co., KyMM 754.4County Line (Jefferson / Oldham)MM 592.5River Terminal Co., KyMM 753.7Mulzer Crushed Stone, INMM 586.4Yager Dock, KyMM 752.6County Line (Oldham / Trimble)MM 576.3Yager Marine Industries, KyMM 752.5Trimble Co Plant LGE Co., KyMM 572.0Pacific Molasses, KyMM 751.9Clifty Creek Plant Ky Power, INMM 559.5Green Coal Co., KyMM 751.8Consolidated Grain & Barge Co., INMM 559.1County Line (Daviess / Hancock)MM 742.2City of Milton, KyMM 558

27 .0 to 556.9City of Lewisport, KyMM 739.0
.0 to 556.9City of Lewisport, KyMM 739.0 to 737.6County Line (Trimble / Carroll)MM 555.3Big River RECC Power Plant, KyMM 728.5Nugent Sand Co., KyMM 552.3Mulzer Crushed Stone, INMM 727.8City of Prestonville, KyMM 546.2 to 545.9Nat. Southwire Aluminum Co., KyMM 727.3City of Carrollton, KyMM 545.9 to 542.4Yager Materials, Inc., KyMM 726.8Dow Corning Corp., KyMM 541.5City of Hawesville, KyMM 724.4 to 722.9City of Ghent, KyMM 538.5 to 537.3Lock & Dam -- Cannelton MM 720.7Ghent Power Plant KU, KyMM 535.8County Line (Hancock / Breckinridge)MM 712.3Gallatin Steel, KyMM 535.2City of Cloverport, KyMM 711.8 to 710.4County Line (Carroll / Gallatin)MM 535.0County Line (Breckinridge / Meade)MM 689.7Lock & Dam -- MarklandMM 531.5Riverside Stone, KyMM 674.2City of Warsaw, KyMM 528.8 to 527.0Mulzer Crushed Stone, INMM 674.0County Line (Gallatin / Boone)MM 516.6Kosmos Cement Co., KyMM

28 654.0Hilltop Basic Resources, INMM 514.0
654.0Hilltop Basic Resources, INMM 514.0City of Brandenburg, KyMM 647.9 to 645.8Cinergy East Bend, KyMM 511.0Olin Corp., KyMM 643.4Cinergy Dock, KyMM 510.7County Line (Meade / Hardin)MM 632.7City of Belleview, KyMM 503.5 to 502.9City of West Point, KyMM 631.0 to 630.0Consolidated Grain & Barge Co., INMM 496.6County Line (Hardin / Jefferson)MM 629.9City of Petersburg, KyMM 494.6 to 495.6Louisville Environmental Service, KyMM 627.8Tanner Creek Plant IndMich Elec., INMM 494.0Kosmos Cement Co., KyMM 627.1E I Dupont De Nemours Co., OHMM 490.7Louisville Gas & Electric, KyMM 626.4Miami Fort CGE, OHMM 490.3Marathon Asphalt Terminal, KyMM 620.5 Sun Refining & Marketing Co., KyMM 619.9Continued on Next Page KENTUCKY NAVIGABLE WATERWAYS & MILE MARKERS AS OF JANUARY 1 KENTUCKY NAVIGABLE WATERWAYS & MILE MARKERS ILE MILE MARKSMARKShevron USA, Inc., OHMM 489.7Maysville Dredging Co.,

29 KyMM 432.0Vigoro Industries, OHMM 489.3
KyMM 432.0Vigoro Industries, OHMM 489.3City of Augusta, KyMM 427.8 to 426.4Koch Asphalt Co., OHMM 487.9Davis Dock, OHMM 424.9Consolidated Grain & Barge, OHMM 486.0County Line (Bracken / Mason)MM 421.1Monsanto Chemical Co., OHMM 484.2City of Dover, KyMM 420.9 to 420.1Morehead Marine, KyMM 482.6City of Maysville, KyMM 414.8 to 407.9CGB Marine Services, OHMM 482.5East Ky Power Coal Corp., KyMM 414.1Ashland Oil, Inc., KyMM 480.9Maysville Readymix -- Aberdeen OHMM 408.5Cargill, Inc., OHMM 479.7Crounse Corp., KyMM 408.3River Transportation Co., OHMM 479.5Dayton Light & Power, KyMM 406.4CF Industries, OHMM 479.2Crounse Corp., KyMM 406.1Shell Asphalt Co., OHMM 479.0Transcontinental Terminals, KyMM 405.9Harper's, KyMM 478.5Crounse Corp., KyMM 405.5County Line (Boone / Kenton)MM 477.4Stewart Sta. DLP Co., KyMM 405.2Ashland Oil, Inc., OHMM 477.1Crounse Corp., KyMM 405.0Tresler O

30 il, OHMM 476.7Stewart Sta. DLP Co., OHMM
il, OHMM 476.7Stewart Sta. DLP Co., OHMM 404.5Kosmos Cement Co., OHMM 476.4Dravo Lime, KyMM 403.2Ashland Petroleum Co., OHMM 476.2County Line (Mason / Lewis)MM 401.2ITAPCO, KyMM 475.5City of Manchester, OHMM 396.0 to 398.0I. Deutch & Sons, Inc., OHMM 475.3Killen Sta. DLP Co., OHMM 390.6Southside River Rail, OHMM 475.1City of Concord, KyMM 390.5 to 390.1City of Bromley, KyMM 474.6 to 473.9Killen Sta. DLP Co., OHMM 389.6City of Ludlow, KyMM 473.9 to 472.3Maysville Dredging Co., OHMM 378.0 - 379.0City of Covington, KyMM 472.3 to 470.2Lewis Co. & Assoc. Dock, KyMM 377.9City of Cincinnati, OHMM 473.9 to 469.0City of Vanceburg, KyMM 378.6 to 377.4City of Newport, KyMM 470.2 to 469.3County Line (Lewis / Greenup)MM 357.2City of Bellevue, KyMM 469.3 to 468.8City of Portsmouth, OHMM 356.6 to 354.0City of Dayton, KyMM 468.8 to 465.8City of New Boston, OHMM 352.1 to 350.5City of F

31 ort Thomas, KyMM 465.8 to 462.2City of S
ort Thomas, KyMM 465.8 to 462.2City of South Shore, KyMM 354.4 to 353.6City of Silver Grove, KyMM 462.2 to 458.5Roy McGovney Construction, OHMM 353.9City of Melbourne, KyMM 458.5 to 457.5Norfolk & Western RR, OHMM 352.6City of California, KyMM 448.2 to 446.8MarkWest Hydrocarbon, KyMM 351.6City of Mentor, KyMM 445.5 to 444.5New Boston Coke Co., OHMM 350.8Holnam, OHMM 474.6Southshore Terminal, Inc., KyMM 350.8UNO-VEN Industries, OHMM 474.3Barton Fish Corp., OHMM 350.2BP Oil Co., KYMM 474.2City of Sciotoville, OHMM 349.5 to 350.5Union Oil Co., OHMM 474.0BP Oil Co., OHMM 349.2McGinnis Marine Service, Inc., KyMM 473.3Kokosing, OHMM 347.2Cincinnati - Elkhorn Coal Co., OHMM 472.4McGinnis, Inc.MM 346.9Cincinnati Bulk Terminal, OHMM 472.1 to 471.6Roy McGovney Construction, OHMM 346.9Hilltop Basic Resources Corp., OHMM 470.8 Northfork Southern Corp., OHMM 344.6County Line (Kento

32 n / Campbell)MM 470.2Teays Valley Transp
n / Campbell)MM 470.2Teays Valley Transport, KyMM 343.7Noramco, OHMM 468.4Lock & Dam -- Greenup DamMM 341.0Arcadian Chemical Corp., OHMM 465.8Sunoco Chemicals, OHMM 336.4Queen City Terminal, OHMM 465.7Quality Barge Repair, OHMM 335.2Tucker Marine, OHMM 464.3City of Greenup, KyMM 336.4 to 334.7Cargill, Inc., OHMM 460.0McGinnis, Inc., OHMM 334.8Hilltop Basic Resources Corp., OHMM 459.8Handy, Inc., KyMM 333.8Countrymark, Inc., KyMM 458.8Dow Chemical Co., OHMM 333.2Agrico Chemical Co., KyMM 457.0EI Dupont Co., KyMM 333.1Walter C Beckjord, CGE, OHMM 452.9City of Wurtland, KyMM 332.9 to 331.4Judd Marine Service, OHMM 448.5City of Worthington, KyMM 331.4 to 328.5County Line (Campbell / Pendleton)MM 443.8Tri State Nurseries, OHMM 331.0Zimmer Power Plant CGE -- Moscow OHMM 443.2Collins Mining Co., OHMM 330.0Dravo Lime Co. -- Butler KyMM 441.5Matts Enterprises, Inc., OHMM 329.5C

33 ounty Line (Pendleton / Bracken)MM 440.4
ounty Line (Pendleton / Bracken)MM 440.4Southern Ohio Marine, OHMM 329.4 Lock & Dam -- Capt Anthony MeldahlMM 436.2Continued on Next Page AS OF JANUARY 1 ILE MARKSity of Russell, KyMM 328.5 to 324.8City of Ironton, OHMM 328.0 to 325.0CSX, KyMM 327.7Rich Oil, Inc., OHMM 326.9AK Steel Corp., KyMM 325.5Keystone, OHMM 325.0Action Terminal, Inc., OHMM 324.9County Line (Greenup / Boyd)MM 324.8Honeywell, OHMM 324.6McGinnis, Inc., OHMM 324.5City of Ashland, KyMM 324.4 to 318.9Oliver Elam Dock, OHMM 323.7McGinnis, Inc., OHMM 323.7McGinnis, Inc., OHMM 323.3Mansbach / Amber / Metal CoalMM 322.3Kanawha River TerminalsMM 321.8McGinnis, Inc., KyMM 320.3AK Steel Corp., KyMM 320.3McGinnis, Inc., OHMM 320.1Superior Marine Inc., OHMM 319.6Merdie Boggs & Sons, Inc., KyMM 319.4Merdie Boggs & Sons, Inc., KyMM 319.0Chevron USA, KyMM 319.0Superior Marine, Inc., KyMM 318.9City of Catlettsburg

34 , KyMM 318.9 to 317.0R&D Associates, Inc
, KyMM 318.9 to 317.0R&D Associates, Inc., KyMM 318.8Ashland Oil, Inc., OHMM 318.5Ashland Oil, Inc., KyMM 318.4Ashland Oil, Inc., KyMM 318.3Merdie Boggs & Sons Inc., KyMM 317.6McGinnis, Inc., OHMM 317.6 Kentucky / West Virginia BorderMM 317.0 AS OF JANUARY 1 KENTUCKY NAVIGABLE WATERWAYS & MILE MARKERS Schedules A, B, C, and D are also available in an excel formatat the Department of Revenue Web site:www.revenue.ky.govComplete Schedules A, B and C. REPORT OF OWNED VESSELS IN YOUR POSSESSION A DEPARTMENT OF REVENUE Report all owned vessels (both available and operating) in your �eet as of January 1. Your entire �eet of vessels must be listed on this schedule regardless of their location or operating territory or whether the vessels operated on the waterways of Kentucky. If any of your owned vessels are in the possession of another person, entity, co

35 mpany, corporation or charterer as of Ja
mpany, corporation or charterer as of January 1 you are required to complete Schedule ‘’. Complete all data �elds shown without exception. If space is insu�cient, use the continuation sheet. Computer generated schedules are acceptable if they contain required data �elds. NOTE: A listing of your owned vessels is available in a publication titled “Waterborne Transportation Lines of the United States Volume 3 Vessel Characteristics” produced by the US Army Corps of Engineers. Access to this document can be made at: http://www.ndc.iwr.usace.army.mil/publications.htmNAME OF TAXPAYER BUILTVESSEL NAME AND NUMBERREBUILT Page ____ TOTALS REPORT OF OWNED VESSELS IN YOUR POSSESSIONAS OF JANUARY 1, 20 Page ____ A Commonwealth of KentuckyDEPARTMENT OF REVENUE BUILTVESSEL NAME AND NUMBERREBUILT 1 2 TOTALS AS OF JANUARY 1, 20 B Commonw

36 ealth of KentuckyDEPARTMENT OF REVENUERe
ealth of KentuckyDEPARTMENT OF REVENUEReport all owned vessels that are in possession of other persons, companies, corporations, operators, charterers as of January 1. Complete all data �elds below without exception. If space is insu�cient, NAME OF TAXPAYER BUILTVESSEL NAME AND NUMBERREBUILT Page ____ TOTALS AS OF JANUARY 1, 20 Page ____ B Commonwealth of KentuckyDEPARTMENT OF REVENUE BUILTVESSEL NAME AND NUMBERREBUILT 1 2 TOTALS REPORT OF NONOWNED VESSELS IN YOUR POSSESSION C DEPARTMENT OF REVENUEReport all non-owned vessels (both available and operating) in your possession as of January 1. This includes all short and long term leased vessels, bareboat charters and any other charters in which you take possession of the vessel. All of your non-owned vessels must be listed regardless of their location or operating territory or whether the

37 vessels operated on the waterways of Ken
vessels operated on the waterways of Kentucky. Complete all data �elds shown without exception. Be aware that certain vessel data must be obtained from the actual owner. If space is insu�cient, use the continuation sheet. Computer generated schedules are NAME OF TAXPAYER BUILTPAYMENT FORNAME & ADDRESSOF ACTUAL OWNERVESSEL NAME AND NUMBER Page ____ 2 REBUILTYOU MUST OBTAIN THIS DATA FROM THE ACTUAL OWNER(S) TOTALS REPORT OF NONOWNED VESSELS IN YOUR POSSESSIONAS OF JANUARY 1, 20 Page ____ C Commonwealth of KentuckyDEPARTMENT OF REVENUENAME OF TAXPAYER BUILTPAYMENT FORNAME & ADDRESSOF ACTUAL OWNERVESSEL NAME AND NUMBER 2 REBUILTYOU MUST OBTAIN THIS DATA FROM THE ACTUAL OWNER(S) TOTALS Year Age Original Cost Factor Factored Original Cost Cost of Rebuilds & Improvements Factor Factored Cost of Rebuilds & Improvements Total Value Total

38 Factored Value 2020 1 X 0.969 = 0 X 0
Factored Value 2020 1 X 0.969 = 0 X 0.915 = 0 0 0 2019 2 X 0.957 = 0 X 0.830 = 0 0 0 2018 3 X 0.944 = 0 X 0.772 = 0 0 0 2017 4 X 0.929 = 0 X 0.694 = 0 0 0 2016 5 X 0.896 = 0 X 0.600 = 0 0 0 2015 6 X 0.847 = 0 X 0.495 = 0 0 0 2014 7 X 0.823 = 0 X 0.404 = 0 0 0 2013 8 X 0.789 = 0 X 0.306 = 0 0 0 2012 9 X 0.755 = 0 X 0.206 = 0 0 0 2011 10 X 0.742 = 0 X 0.107 = 0 0 0 2010 11 X 0.713 = 0 X 0.100 = 0 0 0 2009 12 X 0.650 = 0 X 0.100 = 0 0 0 2008 13 X 0.645 = 0 X 0.100 = 0 0 0 2007 14 X 0.619 = 0 X 0.100 = 0 0 0 2006 15 X 0.607 = 0 X 0.100 = 0 0 0 2005 16 X 0.582 = 0 X 0.100 = 0 0 0 2004 17 X 0.569 = 0 X 0.100 = 0 0 0 2003 18 X 0.521 = 0 X 0.100 = 0 0 0 2002 19 X 0.470 = 0 X 0.100 = 0 0 0 2001 20 X 0.412 = 0 X 0.100 = 0 0 0 2000 21 X 0.360 = 0 X 0.100 = 0 0 0 1999 22 X 0.303 = 0 X 0.100 = 0 0 0 1998 23 X 0.243 = 0 X 0.100 = 0 0 0 1997 24 X 0.185 = 0 X 0.100 = 0 0 0 1996 25

39 X 0.125 = 0 X 0.100 = 0 0 0 1995 26 X 0.
X 0.125 = 0 X 0.100 = 0 0 0 1995 26 X 0.100 = 0 X 0.100 = 0 0 0 1994 27 X 0.100 = 0 X 0.100 = 0 0 0 1993 28+ X 0.100 = 0 X 0.100 = 0 0 0 Allocation Factor 0.0000% TOTALS 0 0 0 0 0 0 0 VALUATION WORKSHEETAS OF JANUARY 1, 2021 61A207(D-1) (01-21)Commonwealth of KentuckyDEPARTMENT OF REVENUEName of TaxpayerINSTRUCTIONS D-1 Do not report Approved Pollution Control Assets on this schedule. Approved Pollution Control Assets are reported on Schedule YearAge20201X0.969=0X0.915=00020192X0.957=0X0.830=00020183X0.944=0X0.772=00020174X0.929=0X0.694=000 REPORT OF KENTUCKY ROUTE MILESAS OF JANUARY 1, 20 Commonwealth of KentuckyDEPARTMENT OF REVENUE Name of Taxpayer Yes No What is your Vessel Operating Base (the city or locality of the operating headquarters of your vessels)?If you are a Kentucky based carrier, did you engage in any waterborne trafc movements outside of Ken

40 tucky territory during the previous cale
tucky territory during the previous calendar year? Yes No Did your organization perform any foreign (non US) waterborne trafc movements during the previous calendar year? Yes No listed below. Next, apply the ‘State Adjustment Factor’ to the ‘Kentucky Route Miles’ figure to arrive at your ‘Adjusted Kentucky Route Miles.’ Page ____ MISSISSIPPI 71.30 50% OHIO 664.70 90% TENNESSEE 62.40 100% CUMBERLAND 74.70 100% BIG SANDY 14.20 50% GREEN 108.90 100% KENTUCKY 65.00 100% LICKING 7.00 100% Total 1,068.20 Total Total (a)x (b)Maximum TotalOne Way MilesWaterwaysDESTINATION Examine all through trips performed in domestic commerce or related commercial activity on any waterway within the United States territory during the previous calendar year. Determine the furthest distance betwe

41 en the beginning and ending points trave
en the beginning and ending points traveled on any waterway for any trip. Measure the one way distance between those points. This is your ‘System Route Miles Per Waterway’. Be sure to include your Kentucky waterways in this chart.You are required to provide a detailed river map that illustrates your actual system route traveled during the previous calendar year. DESTINATION Waterway Waterways Name of Taxpayer Page ____ Commonwealth of KentuckyDEPARTMENT OF REVENUE AS OF JANUARY 1, DESTINATION 1819 WaterwaysWaterway Page ____ Commonwealth of KentuckyDEPARTMENT OF REVENUE AS OF JANUARY 1, DESTINATION 4142 WaterwaysWaterwayGRAND TOTAL = route miles all waterways. Commonwealth of KentuckyDEPARTMENT OF REVENUE Page ____ AS OF JANUARY 1, 61A207(R) (1- Listing of Approved Qualified Pollution Control Assets R Commonwealth of Kentucky DEPARTMENT OF REVENUE In acc

42 ordance with KRS 132.020, tangible perso
ordance with KRS 132.020, tangible personal property certified as a pollution control facility as defined in KRS224.01300 is subject to an annual ad valorem tax for state purposes only of 15 cents per $100 of assessment value. This exemption is extended to tangible personal property only that was approved and asuipment artment Property Certificate Certificate Original Description Number Effective Date Cost (1) $ (2) $ (3) $ (4) $ (5) $ (6) $ (7) $ (8) $ (9) $ (10) $ (11) $ (12) $ (13) $ (14) $ (15) $ (16) $ (17) $ (18) $ (19) $ (20) $ Bareboat Charter: essel, whereby no crew or provisions are included as party of the agreement. The owner of the vessel gives possession of the ship to the charterer. Capacity Tons: go capacity of the vessel in short tons (2,000 lbs.) Cargo Handling Equipment: permanent xtu

43 res on the vessel, such as cranes, derri
res on the vessel, such as cranes, derricks, hoists, pumps, etc. Coast Guard Number: essel by the U.S. Coast Guard at the time of registration. This number is normally retained by a vessel throughout the life of the vessel.Domestic Commerce: essel and commodity movements performed within the contiguous and non-contiguous states and territories of the United States. This includes Puerto Rico, Virgin Islands, Guam, American Samoa Wake Island, the U.S. Trust territories and the 48 contiguous states. Domestic Trafc: Coastwise: Domestic trafc receiving a carriage over the ocean, or the Gulf of Mexico, (e.g., New Orleans to Baltimore, New York to Puerto Rico, San Francisco to Hawaii, Alaska to Hawaii). Trafc between Great Lakes ports and seacoast ports, when having a carriage over the ocean, is also termed Lakewise: Waterborne trafc between t

44 he United States ports on the Great Lake
he United States ports on the Great Lakes System. The Great Lakes System is treated as a separate waterway system rather than as a part of the inland waterway system. In comparing historical data for the Great Lakes System, one should note that prior to calendar year 1990, marine products, and sand and gravel being moved from the Great Lakes to Great Lake destinations were classied as local trafc. From 1990 on, these activities are classied as lakewise Internal: Vessel movements (origin and destination) which takes place solely on inland waterways. An inland waterway is one geographically located within the boundaries of the contiguous 48 states or within the boundaries of the State of Alaska. essel movements: those which involve carriage on both inland waterways and the Great Lakes; those occurring between offshore areas and inland waterways (e.g., oi

45 l rig supplies and sh); and those t
l rig supplies and sh); and those taking place within Delaware Bay, Chesapeake Bay, Puget Sound, and the San Francisco Bay, which are considered internal bodies of water rather Foreign Trafc: Includes waterborne imports and inbound in-transit merchandise. Imports Overseas: Inbound merchandise originating in foreign countries other than Canada and arriving by marine vessel for direct U.S. consumption and entries into custom bonded storage and manufacturing warehouses. Canadian: Inbound merchandise originating in Canada and arriving by marine vessel for direct U.S. consumption and entries into custom bonded storage and manufacturing warehouses. Inbound In-transits: Merchandise coming into the United States by marine vessel from a foreign country and shipped to a foreign country without having been entered as an import. In-transit merchandise is treated as

46 inbound when unloaded from a marine ves
inbound when unloaded from a marine vessel. Foreign Trafc: Includes waterborne exports and outbound in-transit merchandise. Exports Overseas: Outbound domestic merchandise and re-export of foreign merchandise from a U.S. foreign trade zone shipped by marine vessel to foreign countries other than Canada. Canadian: Outbound domestic merchandise and re-export of foreign merchandise from a U.S. foreign trade zone shipped by marine vessel to Canada. utbound In-transits: Merchandise coming into the United States from a foreign country and shipped by marine vessel to a foreign country without having been entered as an import. In-transit merchandise is treated as outbound when loaded onto a marine vessel.Net Tonnage: volume of space available for the accommodation of passengers and the stowage of cargo, expressed Rebuilt: uilt status is a vessel modicatio

47 n or signicant improvement that ext
n or signicant improvement that extends the working life of the vessel. ay directional waterway mileage over which a vessel(s) traversed in domestic commercial service upon one or more waterways. Route miles are a measure of the route path over a waterway in which a vessel traversed. Route miles are computed with regard to direction, but without regard to frequency of travel.Through: vements transiting a waterway (loaded or unloaded), or stretch thereof. Ton Miles: ater carriage ton-miles domestic or foreign are calculated by multiplying the tons of commerce being moved by the number of miles actually moved on the waterway or channel. The ton-mile parameter measures the total activity on a waterway or channel. Example, 50 short tons moving 200 miles on a particular waterway would yield 10,000 ton-miles for that waterway.Tons: weight measurement equal to

48 2,000 lbs. Trans-shipments: fshore an
2,000 lbs. Trans-shipments: fshore anchorages where cargo is moved from one vessel to another. Trip: essel movement between every point of departure and every point of arrival. Trip Ton-Miles: aterway’s contribution to the whole waterway system. Trip ton- miles are computed by identifying every commercial cargo-carrying vessel that has piled a particular inland waterway and summing the products of the tons times the total trip-miles for each vessel trip. “Trip-miles” is the total distance from origin (loading) to destination (unloading). Example, a barge carrying 1,200 tons of wheat might travel 30 miles on the Cumberland River but its total trip to New Orleans might be 1,000 miles. This trip would contribute 1,200,000 trip ton-miles to the Cumberland River.Vessel Operating Base: the city or locality of the operating headquarters of the vessel.