The word "company" as used in the following sections shall be deemed and construed to mean any person, firm, partnership, company, association, or corporation engaged in operating, furnishing, or leasing cars, as defined and described in Sections 27-35-505 and 27-35-507, whether formed or organized under the laws of this state, or any other state or territory, or foreign country.
Structure Mississippi Code
Title 27 - Taxation and Finance
Chapter 35 - Ad Valorem Taxes-Assessment
Article 5 - Assessment of Transportation Companies Operating or Furnishing Railroad Cars
§ 27-35-501. Assessment by Commissioner of Revenue
§ 27-35-505. Freight line company defined
§ 27-35-507. Equipment company defined
§ 27-35-509. Companies to make report to state tax commission; information to be given
§ 27-35-511. Tax commission may call for additional information
§ 27-35-513. Failure to report; penalty
§ 27-35-515. Exemptions; payments in lieu of taxes
§ 27-35-525. Railroads to file reports