Okla. Stat. tit. 68, § 68-2205: Statements to be filed with Oklahoma Tax Commission

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.