Federal Register / Vol. 75, No. 38 / Friday, February 26, 2010 / Rules and Regulations 8817 

1Aff’d sub nom. CSX Transp., Inc. v. STB, 568 

F.3d 236 (DC Cir. 2009), and vacated in part on 

other grounds on reh’g, CSX Transp., Inc. v. STB, 

584 F.3d 1076 (DC Cir. 2009). 

Flooding source(s) Location of referenced elevation 

* Elevation in feet 

(NGVD) 

+ Elevation in feet 

(NAVD) 

# Depth in feet 

above ground 

∧Elevation in meters (MSL) 

modified 

Communities affected 

Maps are available for inspection at the Scott Town Hall, 6689 State Route 41, Homer, NY 13077. 

Town of Solon 

Maps are available for inspection at the Solon Town Hall, 4012 North Tower Road, East Freetown, NY 13040. 

Town of Virgil 

Maps are available for inspection at the Virgil Town Hall, 1176 Church Street, Cortland, NY 13045. 

Village of Marathon 

Maps are available for inspection at the Marathon Village Hall, 18 Tannery Street, Marathon, NY 13803. 

Village of McGraw 

Maps are available for inspection at the Village Hall, 1 Cemetery Street, McGraw, NY 13101. 

Coshocton County, Ohio, and Incorporated Areas 

Docket No.: FEMA–B–1020 

Muskingum River ...................... 170 feet upstream of the railroad crossing over the 

Muskingum River east of the Village of Conesville.

+737 Village of Conesville. 

260 feet upstream of the railroad crossing over the 

Muskingum River east of the Village of Conesville.

+737 

* National Geodetic Vertical Datum. 

+ North American Vertical Datum. 

# Depth in feet above ground. 

∧ Mean Sea Level, rounded to the nearest 0.1 meter. 

ADDRESSES 

Village of Conesville 

Maps are available for inspection at the Coshocton County Engineer’s Office, 23194 County Road 621, Coshocton, OH 43812. 

Chippewa County, Wisconsin, and Incorporated Areas 

Docket No.: FEMA–B–7799 

Chippewa River ........................ Just upstream of the Jim Falls Dam Powerhouse .............. +955 Unincorporated Areas of 

Chippewa County, City of 

Cornell. 

Just downstream of the Cornell Dam ................................. +980 

* National Geodetic Vertical Datum. 

+ North American Vertical Datum. 

# Depth in feet above ground. 

∧ Mean Sea Level, rounded to the nearest 0.1 meter. 

ADDRESSES 

City of Cornell 

Maps are available for inspection at City Hall, 222 Main Street, Cornell, WI 54732. 

Unincorporated Areas of Chippewa County 

Maps are available for inspection at the Chippewa County Clerk’s Office, 711 North Bridge Street, Room 109, Chippewa Falls, WI 54729. 

(Catalog of Federal Domestic Assistance No. 

97.022, ‘‘Flood Insurance.’’) 

Sandra K. Knight, 

Deputy Assistant Administrator for 

Mitigation, Department of Homeland 

Security, Federal Emergency Management 

Agency. 

[FR Doc. 2010–4070 Filed 2–25–10; 8:45 am] 

BILLING CODE 9110–12–P 

DEPARTMENT OF TRANSPORTATION 

Surface Transportation Board 

49 CFR Part 1135 

[STB Ex Parte No. 682] 

Annual Submission of Tax Information 

for Use in the Revenue Shortfall 

Allocation Method 

ACTION: Final rule. 

SUMMARY: The Surface Transportation 

Board (Board) is amending 49 CFR part 

1135 to add a rule that requires the 

Association of American Railroads 

(AAR) to annually update each Class I 

railroad’s weighted average State tax 

rate for use in the Revenue Shortfall 

Allocation Method (RSAM). RSAM is 

one of three benchmarks that together 

are used to determine the 

reasonableness of a challenged rate 

under the Board’s Simplified Standards 

for Rail Rate Cases, STB Docket No. 646 

(Sub-No. 1) (STB served Sept. 5, 2007) 

(Simplified Standards).1 The new rule 

requires that the AAR submit this 

information by May 30 of each year. 


sroberts on DSKD5P82C1PROD with RULES
8818 Federal Register / Vol. 75, No. 38 / Friday, February 26, 2010 / Rules and Regulations 

2The Annual Report R–1 is a report filed 

annually with the Board by March 31 by every Class 

I railroad pursuant to 49 U.S.C. 11145. This report 

contains a yearly accounting of the affairs of the 

railroad. Though Schedule 250 is one of several 

schedules required as part of the Annual Report R– 

1, it is a separate document used by the Board in 

revenue adequacy determinations, and it has a later 

submission deadline than does the rest of the 

Annual Report R–1 due to the time required to 

prepare it. 

3The mileage information is included in 

Schedule 702. 

DATES: Effective Date: This rule is 

effective on February 26, 2010. 

ADDRESSES: Information or questions 

regarding this final rule should 

reference STB Ex Parte No. 682 and be 

in writing addressed to: Chief, Section 

of Administration, Office of 

Proceedings, Surface Transportation 

Board, 395 E Street, SW., Washington, 

DC 20423–0001. 

FOR FURTHER INFORMATION CONTACT: 

Valerie O. Quinn at (202) 245–0382. 

Assistance for the hearing impaired is 

available through the Federal 

Information Relay Service (FIRS) at 1– 

800–877–8339. 

SUPPLEMENTARY INFORMATION: The Board 

is revising its regulations to include a 

new rule, 49 CFR 1135.2, that requires 

the AAR to annually calculate the 

weighted average State tax rate for each 

Class I railroad and submit that 

information to the Board by May 30 of 

each year. On May 11, 2009, the Board 

completed its revision of the 

methodology it uses to calculate RSAM, 

one of the three benchmarks used in the 

rate standard applied to the smallest 

rate disputes under Simplified 

Standards. See Simplified Standards for 

Rail Rate Cases—Taxes in Revenue 

Shortfall Allocation Method, STB Ex 

Parte No. 646 (Sub-No. 2) (STB served 

May 11, 2009) (RSAM Taxes). 

Specifically, that revision addressed the 

methodology used to calculate railroadspecific tax rates to be reflected in 

RSAM. The calculation of the railroadspecific weighted average State tax rates 

requires, as one component, the State 

tax rates applicable to each Class I 

railroad, which can vary by State and 

railroad depending on a number of 

factors. The Board noted in RSAM 

Taxes that, because of this variance, the 

Board would need updated tax 

information on an annual basis. 

Therefore, on September 21, 2009, the 

Board served a decision that, among 

other things, instituted this rulemaking, 

set a procedural schedule for comments, 

and proposed that the AAR annually 

update each Class I railroad’s weighted 

average State tax information on or 

before the due date for the Class I 

railroads to file their Annual Report R– 

1, Schedule 250, which is April 30 of 

each year.2 See Annual Submission of 

Tax Information for Use in the Revenue 

Shortfall Allocation Method, STB Ex 

Parte No. 682 (STB served Sept. 21, 

2009) (September Decision). 

Pursuant to the procedural schedule 

forth in the September Decision, the 

AAR filed its comments on the 

proposed rulemaking on October 21, 

2009. The AAR concurs with the 

Board’s proposal to require the AAR to 

calculate and file the weighted average 

State tax rate for each Class I railroad on 

a specific date and also concurs with the 

proposed procedural schedule for 

reviewing the submitted information. 

The AAR requests, however, that the 

Board change the due date for 

submission of the State tax information 

from April 30 to May 30 of each year. 

The AAR states that the Annual Report 

R–1, due March 31 of each year, 

includes the mileage necessary to 

weight the State tax rates.3 If there is a 

delay in filing the Annual Report Form 

R–1, which the AAR reports has 

occurred in the past, then the AAR 

states that it would not have enough 

time prior to April 30 to verify the 

mileage data and calculate the railroadspecific weighted average State tax 

rates. Therefore, the AAR requests that 

we extend the due date for submitting 

the railroad-specific weighted average 

State tax rates to May 30 of each year. 

The Board received no reply 

comments to the AAR’s submission. The 

Board finds the AAR’s request to extend 

the due date for the calculations of the 

railroad-specific weighted average State 

tax rates reasonable. We will modify the 

final rule to reflect a due date of May 

30 of each year. 

This action will not significantly 

affect either the quality of the human 

environment or the conservation of 

energy resources. 

List of Subjects in 49 CFR Part 1135 

Administrative practice and 

procedure, Railroads, and Reporting and 

recordkeeping requirements. 

Authority: 5 U.S.C. 553 and 49 U.S.C. 721 

and 10708. 

By the Board, Chairman Elliott, Vice 

Chairman Mulvey, and Commissioner 

Nottingham. 

Jeffrey Herzig, 

Clearance Clerk. 

■ For the reasons set forth in the 

preamble, the Surface Transportation 

Board amends part 1135 of title 49, 

chapter X, of the Code of Federal 

Regulations as follows: 

PART 1135—REPORTING 

REQUIREMENTS FOR RATE 

PROCEEDINGS 

■ 1. The authority citation for part 1135 

is revised to read as follows: 

Authority: 5 U.S.C. 553, and 49 U.S.C. 721, 

10701, 10704, 10708, and 11145. 

■ 2. Section 1135.2 is added to read as 

follows: 

§ 1135.2 Revenue Shortfall Allocation 

Method: Annual State tax information. 

(a) To enable the Board to calculate 

the revenue shortfall allocation method 

(RSAM), which is one of the three 

benchmarks that are used to determine 

the reasonableness of a challenged rate 

under one standard of the Board’s 

Simplified Standards for Rail Rate 

Cases, STB Docket No. 646 (Sub-No. 1) 

(STB served Sept. 5, 2007), the 

Association of American Railroads 

(AAR) shall file with the Board, on or 

before May 30, the weighted average 

State tax rates applicable to each Class 

I railroad for the previous year. The 

AAR shall submit workpapers detailing 

its calculations. 

(b) The Board will serve and publish 

a notice of the filing in the Federal 

Register within 10 days of the AAR’s 

filing. 

(c) Any interested party may file 

comments on the AAR’s filing within 30 

days of the notice described in 

paragraph (b) of this section. If no 

comments are received within 30 days, 

the Board will automatically adopt the 

AAR’s weighted average State tax rates 

on the 31st day. If comments opposing 

the AAR’s calculations are received, the 

AAR’s response will be due within 20 

days of the comments. The Board will 

review the submission and comments 

and serve a decision within 60 days 

from the date of the close of the record 

that either accepts, rejects, or modifies 

the AAR’s railroad-specific tax 

information. 

[FR Doc. 2010–3969 Filed 2–25–10; 8:45 am] 

BILLING CODE 4915–01–P 


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