Okla. Stat. tit. 68, § 68-2206
This is the official text of Okla. Stat. tit. 68, § 68-2206, 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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Railroads renting or leasing cars from taxpayers to
Official statutory text
withhold amount of tax - Statements by such railroads - Payment -
Liability of taxpayers.
Every railroad company using, renting or leasing the freight
cars of any freight line company, equipment company, or mercantile
company shall, upon making payment to such company for the use,
rental, or lease of such cars, withhold from such payment four
percent (4%) of the amount constituting the gross revenue in this
state from such source of each and every freight car so used, rented
or leased.
On or before April 1 of each year, such railroad company shall
prepare and file with the Tax Commission a statement under oath
showing the amount of such payment for the next preceding twelve-
month period ending December 31, and of the amount so withheld by
it; 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.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 733
The statement shall be on forms prescribed and furnished by the
Tax Commission, and shall contain such information as the Tax
Commission may deem necessary.
Such statements shall be accompanied by remittance in full of
all taxes withheld by the railroad company from freight line
companies, equipment companies and mercantile companies during the
next preceding twelve-month period ending December 31 or the period
specified in paragraphs 1 and 2 of this section. Each railroad
company shall be liable for the withholding and payment on or before
April 1 of each year, of four percent (4%) of the gross revenue of
each freight line company, equipment company and mercantile company,
to the extent that such gross earnings were derived from payments or
amounts due from such railroad company.
Each freight line company, equipment company and mercantile
company shall be liable for the payment of four percent (4%) of all
gross revenue in this state over and above payments and amounts due
from railroads, and shall be liable for the payment of any
additional taxes which the Commission may find due under its
authority to raise or lower the rate to conform to the taxes which
would be payable if the cars were taxed on an ad valorem basis.
Liability of taxpayers.
Every railroad company using, renting or leasing the freight
cars of any freight line company, equipment company, or mercantile
company shall, upon making payment to such company for the use,
rental, or lease of such cars, withhold from such payment four
percent (4%) of the amount constituting the gross revenue in this
state from such source of each and every freight car so used, rented
or leased.
On or before April 1 of each year, such railroad company shall
prepare and file with the Tax Commission a statement under oath
showing the amount of such payment for the next preceding twelve-
month period ending December 31, and of the amount so withheld by
it; 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.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 733
The statement shall be on forms prescribed and furnished by the
Tax Commission, and shall contain such information as the Tax
Commission may deem necessary.
Such statements shall be accompanied by remittance in full of
all taxes withheld by the railroad company from freight line
companies, equipment companies and mercantile companies during the
next preceding twelve-month period ending December 31 or the period
specified in paragraphs 1 and 2 of this section. Each railroad
company shall be liable for the withholding and payment on or before
April 1 of each year, of four percent (4%) of the gross revenue of
each freight line company, equipment company and mercantile company,
to the extent that such gross earnings were derived from payments or
amounts due from such railroad company.
Each freight line company, equipment company and mercantile
company shall be liable for the payment of four percent (4%) of all
gross revenue in this state over and above payments and amounts due
from railroads, and shall be liable for the payment of any
additional taxes which the Commission may find due under its
authority to raise or lower the rate to conform to the taxes which
would be payable if the cars were taxed on an ad valorem basis.
Status: in_force · Read it on the official government site
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