{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2201","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2201","heading":"Definitions","body":"As used in this act the following terms shall be construed as\n\nfollows:\n\n(a) \"Gross revenue\" shall mean and include all earnings or\n\nrevenue derived from the use or operation of freight cars, as\n\nhereinafter defined, upon or over the lines of any railroad company,\n\nas hereinafter defined.\n\n(b) \"Gross revenue in this state\" shall mean and include (a) all\n\ngross revenue on intrastate business and (b) a portion of the gross\n\nrevenue on all interstate business passing through or into or out of\n\nthe state, based, in each instance, on the proportion of mileage\n\nover which such business is done within this state.\n\n(c) \"Freight cars\" shall mean and include all stockcars,\n\nfurniture cars, refrigerator cars, tank cars, or any other kind of\n\ncars used to transport any commodity over the lines of any railroad\n\ncompany in this state, as hereinafter defined. All such freight\n\ncars are hereby declared to have, and are hereby given a situs for\n\ntaxation purposes in this state. This act does not include (1) cars\n\nowned by an express company, or (2) cars owned by a sleeping-car\n\ncompany, such as the Pullman Company, or (3) cars owned by a\n\nrailroad company.\n\n(d) \"Company\" shall mean and include all persons, firms,\n\nassociations and corporations.\n\n(e) \"Freight line company\" shall mean and include all companies\n\nengaged in the business of operating freight cars or engaged in the\n\nbusiness of furnishing, renting or leasing freight cars for the\n\ntransportation of freight (whether such cars be owned by such\n\ncompany or by any other person or company) over any line of\n\nrailroad, in whole or in part, within this state, such line or lines\n\nnot being owned, rented, leased or operated by such company.\n\n(f) \"Equipment company\" shall mean and include every company\n\nengaged in the business of furnishing, renting or leasing freight\n\ncars to be used in the operation of any line of railroad wholly or\n\npartially within this state, such line or lines not being owned,\n\nleased or operated by such company.\n\n(g) \"Mercantile company\" shall mean and include every company\n\nwhose principal business is other than that of a freight line\n\ncompany or equipment company, as hereinbefore defined, but which\n\nowns, operates, leases, rents, or otherwise uses any freight cars in\n\nthe operation of its business.\n\n(h) \"Railroad company\" shall mean and include every steam\n\nrailroad, street railway, or interurban railway company operating or\n\ndoing business in this state as a common carrier.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"600649d7688faaf70b7f3534f366fdd9fe8b46145fadbe03455819a23fd05c0a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-220","next":"us-ok/okla.-stat.-tit.-68-68-2202"},"notice":"GroundRules: Original legal text. Not legal advice."}