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§ 26-26-1701. Definition

As used in this subchapter, unless the context otherwise requires, “private car company” means every person, company, or corporation other than a railroad company, engaged in the business of operating cars or engaged in the business of furnishing or leasing cars for the transportation of freight, property, or persons, whether or not the cars are […]

§ 26-26-1702. Report required

The president or other chief officer of every private car company shall, on or before April 1 each year, make and file with the Tax Division of the Arkansas Public Service Commission a verified statement showing: (1) The aggregate number of miles made by each class of its cars over the several lines of railroad […]

§ 26-26-1703. Report by railroads of private car mileage

The president or other chief officer of every railroad whose lines run through or in this state shall, on or before April 1 each year, make and file with the Tax Division of the Arkansas Public Service Commission a verified statement showing: (1) Separately, by classes, the total number of miles traveled by the cars […]