42-14301. Definitions
In this article, unless the context otherwise requires:
1. " Entire receipts" means, as applied to a private car company operating partly in and partly outside this state, all earnings on business beginning and ending in this state, and a proportion based on the proportion of mileage in this state to the entire mileage over which the business is done, of earnings on all trans-state and interstate business passing through, into or out of this state.
2. " Private car company" means a person who is engaged in the business of operating, furnishing or leasing cars, whether or not owned by the person and regardless of what name is applied to the cars, to be used for transporting or accommodating persons or freight over railroad lines that are located wholly or partially in this state and that are not owned, leased or operated by that person.
Section: Previous 42-14251 42-14252 42-14253 42-14254 42-14255 42-14256 42-14257 42-14301 42-14302 42-14303 42-14304 42-14305 42-14306 42-14307 42-14308 NextLast modified: October 13, 2016