# Simplified Standards for Rail Rate Cases—Taxes in Revenue Shortfall Allocation Method
**AGENCY:**
Surface Transportation Board.
**ACTION:**
Notice.
**SUMMARY:**
By a decision served on May 11, 2009, the Board adopted the evidence filed by the Association of American Railroads (AAR) calculating railroad-specific average state tax rates to be included in the Revenue Shortfall Allocation Method (RSAM) benchmarks for 2002 through 2007
**FOR FURTHER INFORMATION CONTACT:**
Timothy J. Strafford, (202) 245-0356. [Assistance for the hearing impaired is available through the Federal Information Relay Service (FIRS) at 1-800-877-8339.]
**SUPPLEMENTARY INFORMATION:**
The decision served on May 11, 2009, adopted the evidence filed by the AAR calculating railroad-specific average state tax rates to be included in the RSAM benchmarks for 2002 through 2007. The railroad-specific average state tax rates are set forth in the table below.
| Railroad | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 |
| --- | --- | --- | --- | --- | --- | --- |
| BNSF | 5.487 | 5.471 | 5.238 | 5.196 | 5.183 | 5.650 |
| CNGT | 6.512 | 6.582 | 6.738 | 6.703 | 6.701 | 6.684 |
| CSXT | 5.960 | 6.362 | 6.312 | 6.101 | 5.941 | 5.702 |
| KCS | 5.791 | 5.805 | 5.839 | 4.728 | 5.992 | 6.494 |
| NS | 6.213 | 6.583 | 6.589 | 6.376 | 6.194 | 5.986 |
| SOO | 7.890 | 8.346 | 7.828 | 7.635 | 7.591 | 7.501 |
| UP | 5.443 | 5.405 | 5.406 | 5.393 | 6.275 | 6.163 |
Additional information is contained in the Board's decision. A copy of the Board's decision is available for inspection or copying at the Board's Public Docket Room, Room 131, 395 E Street, SW., Washington, DC 20423-0001, and is posted on the Board's Web site, *http://www.stb.dot.gov.*
This action will not significantly affect either the quality of the human environment or the conservation of energy resources.
By the Board, Acting Chairman Mulvey, and Vice Chairman Nottingham.
Decided: May 8, 2009.
Kulunie L. Cannon,
Clearance Clerk.