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.