Okla. Stat. tit. 68, § 68-2205
This is the official text of Okla. Stat. tit. 68, § 68-2205, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Statements to be filed with Oklahoma Tax Commission
Official statutory text
On or before April 1 of each year, every freight line company,
equipment company, and mercantile company owning, operating, renting
or leasing any freight car or cars which are moved over or used in
the operation of the line of any railroad company wholly or
partially within this state, shall prepare and file with the
Oklahoma Tax Commission a true and accurate statement showing the
gross earnings in this state on each freight car owned, operated,
leased or rented by such company within the twelve-month period
ending December 31 next preceding the date of the report; provided:
1. For the period from July 1, 1993, through June 30, 1994,
such statement shall be due on or before October 1, 1994; and
2. For the period from July 1, 1994, through December 31, 1994,
such statement shall be due on or before April 1, 1995.
Such statements shall be subscribed and sworn to by the
president, secretary or general accounting officer of the company,
and shall be made on forms prescribed and furnished by the Tax
Commission, and shall contain such other information as the
Commission shall deem necessary to enable it to correctly compute
the taxes due upon all such freight cars.
equipment company, and mercantile company owning, operating, renting
or leasing any freight car or cars which are moved over or used in
the operation of the line of any railroad company wholly or
partially within this state, shall prepare and file with the
Oklahoma Tax Commission a true and accurate statement showing the
gross earnings in this state on each freight car owned, operated,
leased or rented by such company within the twelve-month period
ending December 31 next preceding the date of the report; provided:
1. For the period from July 1, 1993, through June 30, 1994,
such statement shall be due on or before October 1, 1994; and
2. For the period from July 1, 1994, through December 31, 1994,
such statement shall be due on or before April 1, 1995.
Such statements shall be subscribed and sworn to by the
president, secretary or general accounting officer of the company,
and shall be made on forms prescribed and furnished by the Tax
Commission, and shall contain such other information as the
Commission shall deem necessary to enable it to correctly compute
the taxes due upon all such freight cars.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.