ARM 42.26.601. DEFINITIONS

The following definitions apply to this sub-chapter: (1) A "car-mile" is a movement of a unit of car equipment a distance of one mile. (2) A "locomotive-mile" is the movement of a locomotive (a self-propelled unit of equipment designed solely for moving other equipment) a distance of one mile under its own power. (3) "Rent" does not include the per diem and mileage charges paid by the taxpayer for the temporary use of railroad cars owned or operated by another railroad.