17 NCAC 07B .4302 REFUNDS TO RAILROAD COMPANIES
The repair of cars of a foreign line operated by an applicant shall be included in total purchases by the applicant for refund regardless of the fact that the operating company may bill the owner for repairs performed on such cars. Repairs to the applicant's cars operating on foreign lines shall be excluded since such cars are not being operated by the applicant for refund, regardless of the fact that the foreign company may bill the applicant for repair parts used to maintain the applicant's cars when in operation over foreign lines. Because there is no record kept of the miles that the applicant's railroad cars may travel over foreign lines, the applicant for refund shall exclude lubricants, repair parts and accessories for which the applicant is billed by the operating company when its cars are traveling over foreign lines; however, the car miles that foreign cars travel over the lines of the applicant for refund shall be taken into consideration in establishing the number of miles of operation in this state and the total number of miles of operation within and without this state for the calendar quarter. Locomotives are not ordinarily interchanged in the same manner as railroad cars; however, if locomotives are operated in the same manner as railroad cars, the provisions of this Rule will also be applicable to the operation of locomotives.
History Note: Authority G.S. 105‑164.14; 105‑262;
Eff. February 1, 1976;
Amended Eff. October 1, 1993.