{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2202","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2202","heading":"Classification of freight cars - Percentage of gross","body":"revenue - In lieu of ad valorem tax - Application to public service\n\nand private corporations.\n\nAll freight cars owned, operated, rented, leased, or used by any\n\nfreight line company, equipment company, or mercantile company which\n\nare moved over, or used in the operation of, the line of any\n\nrailroad company, as hereinbefore defined, wholly or partially\n\nwithin this state, are hereby classified for the purpose of\n\ntaxation; and a tax equivalent to four percent (4%) of the gross\n\nrevenue in this state, is hereby levied on such freight cars; and\n\nsuch tax shall be in lieu of ad valorem taxes upon such freight\n\ncars.\n\nNothing in this act shall be construed to exempt from ad valorem\n\ntaxation any real or personal property other than freight cars, or\n\nany freight cars which are not operated over the line of any common\n\ncarrier railroad, as hereinbefore defined, upon which the gross\n\nrevenue tax herein levied does not apply. It is hereby expressly\n\nprovided that the provisions of this act shall apply to both public\n\nservice and private corporations.","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":"94caa48140265c5312461e237d63311008a2aba623f9d74e54e04eb9832fe974","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2201","next":"us-ok/okla.-stat.-tit.-68-68-2203"},"notice":"GroundRules: Original legal text. Not legal advice."}