Below is a the list of railroads showing in the 7th Edition of GCOR Effective April 1, 2015 as having adopted the General Code of Operating Rules.
Aberdeen Carolina & Western Railway
Manufacturers Junction Railway
Aberdeen & Rockfish Railroad
Maryland Midland Railway
Acadiana Railway Company
Maumee & Western Railroad
Affton Terminal Railroad
McCloud Railway Company
Ag Valley Railroad
Meridian and Bigbee Railroad
Alabama & Gulf Coast Railway
Meridian Southern Railway, LLC
Alabama Southern Railroad
Messena Terminal Railroad Company
Alabama & Tennessee River Railway, LLC
Michigan Air-Line Railway Company
Alabama Warrior Railroad
Michigan Central Railway
Alaska Railroad Corporation
Michigan Shore Railroad
Albany & Eastern Railroad Company
Mid-Michigan Railroad, Inc.
Aliquippa & Ohio River Railroad
Minnesota Commercial Railway Company
Alliance Terminal Railway, LLC
Minnesota, Dakota & Western Railway Company
Altamont Commuter Express Rail Authority
Minnesota Northern Railroad, Inc.
Alton & Southern Railway
Minnesota Prairie Line Incorporated
Minnesota Southern Railway
Minnesota Valley Transportation Company
Mission Mountain Railroad
Mississippi Export Railroad Company
Ann Arbor Railroad
Mississippi Southern Railroad
Apache Railway Company
Mississippi & Tennessee RailNet, Inc.
A&R Terminal Railroad Company
Mississippi Tennessee Railroad
Arizona & California Railroad
Missouri & Northern Arkansas RR Company, Inc.
Arizona and California Railway Company
Missouri & Valley Park Railroad
Arizona Central Railroad
Modesto & Empire Traction Company
Arizona Eastern Railway Company
Modoc Railroad Academy
Arkansas Louisiana & Mississippi Railroad
Montana Rail Link
Arkansas Midland Railroad Company Inc.
Mount Vernon Terminal Railway, Inc.
Arkansas & Missouri Railroad Company
Napa Valley Railroad Company
Nash County Railroad
Arkansas Southern Railroad
Nashville and Eastern Railroad
Ashtabula, Carson & Jefferson Railroad
Nashville and Western Railroad
AT&L Railroad Company
National Coal Rail Line
Atlantic & Western Railway
Nebkota Railway, Inc.
Austin Western Railroad
Nebraska Central Railroad Company
Autauga Northern Railroad
Nebraska Kansas Colorado Railway, Inc.
Baton Rouge Southern Railroad
Nebraska Northeastern Railway Company
Bauxite & Northern Railway
New England Central Railroad, Inc.
Bay Coast Railroad
New Mexico Rail Runner Express
Bay Line Railroad
New Orleans & Gulf Coast Railway Company
Belt Railway Company of Chicago
New Orleans Lower Coast Railroad
BHP Nevada Railway Company
New Orleans Public Belt Railroad
B&H Rail Corp
Newburgh & South Shore Railroad Company
Birmingham Terminal Railroad
New York & Atlantic Railway
Blackwell Northern Gateway Railroad
North Carolina & Virginia Railroad Company, Inc.
Northeast Illinois Regional Commuter Railroad Corp.
Boise Valley Railroad
Northern Indiana Commuter Transportation District
Buffalo & Pittsburg Railroad
Northern Lines Railway
Burlington Junction Railway
Northern Ohio & Western Railway
Butte, Anaconda & Pacific Railroad
Northern Plains Railroad
California Northern Railroad
Ohio Central Railroad
California Western Railroad
Ohio & Pennsylvania Railroad
Camas Prairie RailNet, Inc.
Ohio Southern Railroad
Omaha, Lincoln & Beatrice Railway Company
Caney Fork & Western Railroad
Osceola and St. Croix Valley Railroad Company
Canon City and Royal Gorge Railroad
Otter Tail Valley Railroad Company, Inc.
Capital Metropolitan Transportation Authority
Pacific Harbor Line
Carolina Piedmont Railroad
Pacific Sun Railroad
Carrizo Gorge Railway
Palouse River and Coulee City Railroad
Cascade and Columbia River Railroad
Panhandle Northern Railroad
Cedar Rapids & Iowa City Railway Company
Pecos Valley Southern Railway Company
Central California Traction Company
Pend Oreille Valley Railroad
Central Illinois Railroad
Peninsula Corridor Joint Powers Board (Caltrain)
Central Kansas Railway
Pennsylvania Southwestern Railroad
Central Midland Railway
Pittsburgh Industrial Railroad
Central Montana Rail
Pittsburgh & Ohio Central Railroad
Central Oregon & Pacific Railroad, Inc.
Point Comfort & Northern Railway Company
Central Railroad of Indiana
Port Bienville Railroad
Central Railroad of Indianapolis
Port of Tillamook Bay Railroad
Chattahoochee Bay Railroad
Portland Terminal Railroad Company
Chattahoochee Industrial Railroad
Portland Vancouver Junction Railroad
Chattooga & Chickamauga Railway
Portland & Western Railroad
Chesapeake & Albemarle Railroad Company, Inc.
Progressive Rail Inc.
Chicago and Chemung Railroad
Puget Sound & Pacific Railroad
Chicago, Ft. Wayne & Eastern Railroad
Rarus Railway, Inc.
Chicago Rail Link
Red River Valley & Western Railroad Co.
Chicago SouthShore & South Bend Railroad
Riceboro Southern Railway
City of Prineville Railway
Richmond Pacific Railroad
Cleveland Commercial Railroad LLC
Richmond Terminal Railroad Company
C&NC Railroad Corporation
Rio Valley Switching Company
Columbia Basin Railroad Co.
Rochester & Southern Railroad
Columbia and Cowlitz Railway
Rockdale, Sandow & Southern Railroad Company
Rogue Valley Terminal Railroad
Columbus & Greenville Railway
Sacramento Valley Railroad
Columbus & Ohio River Railroad
Saginaw Valley Railroad Company
San Antonio Central Railroad
Conecuh Valley Railroad
San Diego & Imperial Valley Railroad Company, Inc.
Connecticut Southern Railroad
San Diego Northern Railway
San Francisco Bay Railroad
Corpus Christi Terminal Railroad
San Joaquin Valley Railroad Co., Inc.
Council Bluffs Railway
San Luis Central Railroad Company
San Pedro and Southwestern Railway Company
Dakota, Minnesota & Eastern Railroad
Sand Springs Railway Company
Dakota, Missouri Valley & Western Railroad, Inc.
Santa Cruz, Big Trees & Pacific Railway Company
Dakota Southern Railway
Santa Fe Southern Railway, Inc.
Dallas, Garland & Northeastern Railroad, Inc.
Sault Ste. Marie Bridge Company
Dardanelle & Russellville Railroad
Savage Bingham & Garfield Railroad Company
Decatur Junction Railway Company
Savannah Port Terminal Railroad
Denton County Transit Authority
SEMO Port Railroad
Denver Regional Transportation District Commuter Railroad
Sequatchie Valley Railroad
Denver Rock Island Railroad
Sierra Railroad Company
DeQueen & Eastern Railroad Company
South Buffalo Railway
East Chattanooga Belt Railroad
South Carolina Central Railroad Company, Inc.
East Tennessee Railway
South Central Tennessee Railroad
Eastern Alabama Railway
South East Kansas Railroad
Eastern Idaho Railroad
South Kansas and Oklahoma Railroad
Ellis & Eastern Company
South Plains Lamesa Railroad Ltd.
Escanaba & Lake Superior Railroad
Southern California Regional Rail Authority
Southern Switching Company
First Coast Railroad
Southwestern Railroad Company, Inc.
Florida East Coast Railway
St. Croix Valley Railroad Company
Fordyce & Princeton Railroad
St. Maries River Railroad Company
Fort Worth & Western Railroad
Stillwater Central Railroad
Fox Valley & Western
Swan Ranch Railroad
Fulton County Railway, LLC
Tacoma Municipal Belt Line Railway
Talleyrand Terminal Railroad
Gateway Western Railway
Tazewell & Peoria Railroad
Georgetown Railroad Company
Temple & Central Texas Railway
Georgia Central Railway
Tennessee Southern Railroad
Georgia & Florida Railway
Tennessee Valley Railroad
Georgia Southwestern Railroad, Inc.
Tennessee Valley Railroad Museum, Inc
Georgia Woodlands Railroad
Tennken Railroad Company Inc.
Golden Isles Terminal Railroad
Terminal Railroad Association of St. Louis
Golden Triangle Railroad
Texas, Gonzales & Northern Railway Company
Grain Belt Corp
Texas – New Mexico Division
Grand Canyon Railway
Texas Northeastern Railroad
Grand Elk Railroad
Texas North Western Railway Company
Grand Rapids Eastern Railroad
Texas Rock Crusher Railway Co.
Great Northwest Railroad
Three Notch Railroad
Great Western Railway
Timber Rock Railroad
Gulf Colorado & San Saba Railroad
Toledo, Peoria & Western Railway
Heart of Georgia Railroad
Herzog Transit Services, Inc.
TransitAmerica Services Inc.
Hiwassee River Railroad
Transportación Ferroviaria Mexicana
Huron and Eastern Railway Company, Inc.
Trinity Railway Express
Hutchinson and Northern Railway Company
Trona Railway Company
Idaho Northern & Pacific Railroad Company
Tulare Valley Railroad
Illinois & Midland Railroad, Inc.
Tulsa-Sapulpa Union Railway Company
Illinois Railway, Inc.
Twin Cities & Western Railroad Company
Indiana Business Railroad
Union Pacific Railroad
Indiana & Ohio Railway
United States Army Military Railroad System
Indiana Rail Road Company
Utah Central Railway
Indiana Southern Railroad, Inc.
Utah Railway Company
International Bridge & Terminal Company
Utah Transit Authority
Iowa Chicago & Eastern Railroad
V&S Railroad Inc.
Iowa Interstate Railroad Ltd.
Iowa Northern Railway Company
Ventura County Railway Company
Jaxport Terminal Railway
Verde Canyon Railroad
Kansas City Southern Railway
Vermont Rail System
Kansas City Terminal Railway Company
Vicksburg Southern Railroad
Kansas & Oklahoma Railroad
Virginia Southern Division
Kaw River Railroad
Wabash Central Railroad
Kentucky West Tennessee Railway
Walking Horse & Eastern Railroad
Keokuk Junction Railway Company
Warren & Trumbull Railroad
Kettle Falls International Railway, LLC
WATCO Transportation Services
West Tennessee Railroad, LLC
Knoxville & Holston River Railroad
West Tennken Railroad Corp.
Kyle Railroad Company
West Texas and Lubbock Railroad
Lahaina Kaanapali & Pacific Railroad
Western New York and Pennsylvania Railroad, LLC
Lake State Railway
Wichita Terminal Association
Lake Superior and Ishpeming Railroad
Wichita, Tillman & Jackson Railway
Laurinberg & Southern Railroad
Willamette & Pacific Railroad, Inc.
Lavonia, Avon and Lakeville Railroad
Willamette Valley Railroad
Lewis and Clark Railway Company
Willamina and Grand Ronde Railway
Little Rock and Western Railway, LP
Wilmington Terminal Railroad
Longview Switching Company
Wiregrass Central Railroad
Los Angeles Junction Railway
Wisconsin & Southern Railroad Company
Louisiana and Delta Railroad Company
Wyoming/Colorado Railroad Company
Louisiana & North West Railroad
Yadkin Valley Railroad
Louisiana Southern Railroad
Yellowstone Valley Railroad
Louisville & Indiana Railroad
Luxapalila Valley Railroad
Youngstown & Austintown Railroad
Mahoning Valley Railroad
Youngstown Belt Railroad
Manning Rail, Inc.
Yreka Western Railroad