Okla. Stat. tit. 68, § 68-2201
This is the official text of Okla. Stat. tit. 68, § 68-2201, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Definitions
Official statutory text
As used in this act the following terms shall be construed as
follows:
(a) "Gross revenue" shall mean and include all earnings or
revenue derived from the use or operation of freight cars, as
hereinafter defined, upon or over the lines of any railroad company,
as hereinafter defined.
(b) "Gross revenue in this state" shall mean and include (a) all
gross revenue on intrastate business and (b) a portion of the gross
revenue on all interstate business passing through or into or out of
the state, based, in each instance, on the proportion of mileage
over which such business is done within this state.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 730
(c) "Freight cars" shall mean and include all stockcars,
furniture cars, refrigerator cars, tank cars, or any other kind of
cars used to transport any commodity over the lines of any railroad
company in this state, as hereinafter defined. All such freight
cars are hereby declared to have, and are hereby given a situs for
taxation purposes in this state. This act does not include (1) cars
owned by an express company, or (2) cars owned by a sleeping-car
company, such as the Pullman Company, or (3) cars owned by a
railroad company.
(d) "Company" shall mean and include all persons, firms,
associations and corporations.
(e) "Freight line company" shall mean and include all companies
engaged in the business of operating freight cars or engaged in the
business of furnishing, renting or leasing freight cars for the
transportation of freight (whether such cars be owned by such
company or by any other person or company) over any line of
railroad, in whole or in part, within this state, such line or lines
not being owned, rented, leased or operated by such company.
(f) "Equipment company" shall mean and include every company
engaged in the business of furnishing, renting or leasing freight
cars to be used in the operation of any line of railroad wholly or
partially within this state, such line or lines not being owned,
leased or operated by such company.
(g) "Mercantile company" shall mean and include every company
whose principal business is other than that of a freight line
company or equipment company, as hereinbefore defined, but which
owns, operates, leases, rents, or otherwise uses any freight cars in
the operation of its business.
(h) "Railroad company" shall mean and include every steam
railroad, street railway, or interurban railway company operating or
doing business in this state as a common carrier.
follows:
(a) "Gross revenue" shall mean and include all earnings or
revenue derived from the use or operation of freight cars, as
hereinafter defined, upon or over the lines of any railroad company,
as hereinafter defined.
(b) "Gross revenue in this state" shall mean and include (a) all
gross revenue on intrastate business and (b) a portion of the gross
revenue on all interstate business passing through or into or out of
the state, based, in each instance, on the proportion of mileage
over which such business is done within this state.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 730
(c) "Freight cars" shall mean and include all stockcars,
furniture cars, refrigerator cars, tank cars, or any other kind of
cars used to transport any commodity over the lines of any railroad
company in this state, as hereinafter defined. All such freight
cars are hereby declared to have, and are hereby given a situs for
taxation purposes in this state. This act does not include (1) cars
owned by an express company, or (2) cars owned by a sleeping-car
company, such as the Pullman Company, or (3) cars owned by a
railroad company.
(d) "Company" shall mean and include all persons, firms,
associations and corporations.
(e) "Freight line company" shall mean and include all companies
engaged in the business of operating freight cars or engaged in the
business of furnishing, renting or leasing freight cars for the
transportation of freight (whether such cars be owned by such
company or by any other person or company) over any line of
railroad, in whole or in part, within this state, such line or lines
not being owned, rented, leased or operated by such company.
(f) "Equipment company" shall mean and include every company
engaged in the business of furnishing, renting or leasing freight
cars to be used in the operation of any line of railroad wholly or
partially within this state, such line or lines not being owned,
leased or operated by such company.
(g) "Mercantile company" shall mean and include every company
whose principal business is other than that of a freight line
company or equipment company, as hereinbefore defined, but which
owns, operates, leases, rents, or otherwise uses any freight cars in
the operation of its business.
(h) "Railroad company" shall mean and include every steam
railroad, street railway, or interurban railway company operating or
doing business in this state as a common carrier.
Status: in_force · Read it on the official government site
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