Okla. Stat. tit. 68, § 68-2202
This is the official text of Okla. Stat. tit. 68, § 68-2202, 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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Classification of freight cars - Percentage of gross
Official statutory text
revenue - In lieu of ad valorem tax - Application to public service
and private corporations.
All freight cars owned, operated, rented, leased, or used by any
freight line company, equipment company, or mercantile company which
are moved over, or used in the operation of, the line of any
railroad company, as hereinbefore defined, wholly or partially
within this state, are hereby classified for the purpose of
taxation; and a tax equivalent to four percent (4%) of the gross
revenue in this state, is hereby levied on such freight cars; and
such tax shall be in lieu of ad valorem taxes upon such freight
cars.
Nothing in this act shall be construed to exempt from ad valorem
taxation any real or personal property other than freight cars, or
Oklahoma Statutes - Title 68. Revenue and Taxation Page 731
any freight cars which are not operated over the line of any common
carrier railroad, as hereinbefore defined, upon which the gross
revenue tax herein levied does not apply. It is hereby expressly
provided that the provisions of this act shall apply to both public
service and private corporations.
and private corporations.
All freight cars owned, operated, rented, leased, or used by any
freight line company, equipment company, or mercantile company which
are moved over, or used in the operation of, the line of any
railroad company, as hereinbefore defined, wholly or partially
within this state, are hereby classified for the purpose of
taxation; and a tax equivalent to four percent (4%) of the gross
revenue in this state, is hereby levied on such freight cars; and
such tax shall be in lieu of ad valorem taxes upon such freight
cars.
Nothing in this act shall be construed to exempt from ad valorem
taxation any real or personal property other than freight cars, or
Oklahoma Statutes - Title 68. Revenue and Taxation Page 731
any freight cars which are not operated over the line of any common
carrier railroad, as hereinbefore defined, upon which the gross
revenue tax herein levied does not apply. It is hereby expressly
provided that the provisions of this act shall apply to both public
service and private corporations.
Status: in_force · Read it on the official government site
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