Article 22 - FREIGHT CARS
- Section 2201 - Definitions
- Section 2202 - Classification of freight cars - Percentage of gross revenue - In lieu of ad valorem tax - Application to public service and private corporations
- Section 2203 - Tax not to exceed what ad valorem tax would have been - Review by Oklahoma Tax Commission
- Section 2204 - Disposition of taxes collected
- Section 2205 - Statements to be filed with Oklahoma Tax Commission
- Section 2206 - Railroads renting or leasing cars from taxpayers to withhold amount of tax - Statements by such railroads - Payment - Liability of taxpayers
- Section 2207 - Examination of statements - Determination of tax - Monies paid by railroads to be segregated - Protests
- Section 2208 - Refusal of railroad to comply with act, liability - Taxpayer estopped to question Commission's determination, when