§ 2201. Definitions
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 2201
§ 2201. Definitions
As used in this Act the following terms shall be construed as follows:
(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.
(c) “Freight cars” shall mean and include all stock cars, 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.
(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.
Credits
Laws 1939, p. 416, § 1, emerg. eff. April 15, 1939. Renumbered from Title 68, § 805 by Laws 1965, c. 215, § 1.
68 Okl. St. Ann. § 2201, OK ST T. 68 § 2201
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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