Okla. Stat. tit. 68, § 68-2201: Definitions

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.

(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.