must operate over fixed routes and regular schedules. This is incorrect; Flight Options confuses a sufficient condition with a necessary one. In Central Railroad, the United States Supreme Court explained that a state could impose an apportioned property tax on railroad cars that traveled through it on “fixed and regular routes.” 370 U.S. at 614. It also recognized that a tax situs could be created in a state through “[h]abitual employment within the State of a substantial number of cars, albeit on irregular routes.” Id. at 615. Thus, fixed and regular routes are sufficient to create a tax situs for instrumentalities of interstate commerce within a state but are not necessary. See Am. Refrigerator Transit Co. v. Hall, 174 U.S. 70, 71-72, 81-82,19 S. Ct. 599, 43 L. Ed. 899 (1899) (<HOLDING>). ¶15 Flight Options contends that the language
holding that the juvenile defendants who voluntarily left their homes in the middle of night to ride to the police department in patrol cars and who were told they were not under arrest were not in custody holding that the statute of limitations does not run on a debtorinpossession holding that questions about travel plans were permissible because they were completed within the time necessary to run the warrants check holding that colorado possessed authority to tax property of outofstate business that furnished railroad cars to railroad companies where the cars used in colorado were not part of regularly run trains were not run at regular times and were not constantly the same specific cars holding that limitation period begins to run at the time of the breach