137.1003. As used in sections 137.1000 to 137.1030, the followingterms mean:
(1) "Commission", the state tax commission;
(2) "Director", the director of revenue;
(3) "Distributable property", all property which is used directly inthe movement of passengers and freight, including railroad cars, but notproperty used as a collateral facility nor property held for purposes otherthan rail transportation;
(4) "Freight line company", any person, association, company orcorporation, not being the owner or lessee of a railroad or street railwaycompany, engaged in the business of furnishing or leasing any railroad carsexcept dining, buffet, chair, parlor, or sleeping cars, which are used inthe operation of any railroad or street railway company wholly or partlywithin the state, or when owning and operating, or operating, any railroadfreight, refrigerator or tank car on railway lines in this state for thetransportation of his or its goods, wares, merchandise or products.
137.1003. As used in sections 137.1000 to 137.1030, the followingterms mean:
(1) "Commission", the state tax commission;
(2) "Director", the director of revenue;
(3) "Distributable property", all property which is used directly inthe movement of passengers and freight, including railroad cars, but notproperty used as a collateral facility nor property held for purposes otherthan rail transportation;
(4) "Freight line company", any person, association, company orcorporation, not being the owner or lessee of a railroad or street railwaycompany, engaged in the business of furnishing or leasing any railroad carsexcept dining, buffet, chair, parlor, or sleeping cars, which are used inthe operation of any railroad or street railway company wholly or partlywithin the state, or when owning and operating, or operating, any railroadfreight, refrigerator or tank car on railway lines in this state for thetransportation of his or its goods, wares, merchandise or products.
137.1003. As used in sections 137.1000 to 137.1030, the followingterms mean:
(1) "Commission", the state tax commission;
(2) "Director", the director of revenue;
(3) "Distributable property", all property which is used directly inthe movement of passengers and freight, including railroad cars, but notproperty used as a collateral facility nor property held for purposes otherthan rail transportation;
(4) "Freight line company", any person, association, company orcorporation, not being the owner or lessee of a railroad or street railwaycompany, engaged in the business of furnishing or leasing any railroad carsexcept dining, buffet, chair, parlor, or sleeping cars, which are used inthe operation of any railroad or street railway company wholly or partlywithin the state, or when owning and operating, or operating, any railroadfreight, refrigerator or tank car on railway lines in this state for thetransportation of his or its goods, wares, merchandise or products.
