(a) The Board may require - (1) rail carriers, lessors, and associations, or classes of them as the Board may prescribe, to file annual, periodic, and special reports with the Board containing answers to questions asked by it; and (2) a person furnishing cars to a rail carrier to file reports with the Board containing answers to questions about those cars. (b)(1) An annual report shall contain an account, in as much detail as the Board may require, of the affairs of the rail carrier, lessor, or association for the 12-month period ending on December 31 of each year. (2) An annual report shall be filed with the Board by the end of the third month after the end of the year for which the report is made unless the Board extends the filing date or changes the period covered by the report.

The annual report and, if the Board requires, any other report made under this section, shall be made under oath.