Okla. Stat. tit. 68, § 68-2206: Railroads renting or leasing cars from taxpayers to

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.

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.