Legal Opinion

AAAA Wrecker Service, Inc v. Oklahoma Tax Commission

Court of Civil Appeals of Oklahoma

Decided July 7, 2010No. 107,456PublishedCited by 2 opinions

1Opinion of the Court

JERRY L. GOODMAN, Judge.

§1 Appellant AAAA Wrecker (AAAA) seeks review of the Oklahoma Tax Commission's (OTC) order finding that AAAA was only entitled to obtain a "junk" vehicle title rather than a "salvage" vehicle title. Based on our review of the facts and applicable law, we reverse and remand with directions.

FACTS

12 A 2004 Toyota DBS (Tundra pickup), when first registered in Oklahoma was issued a "rebuilt vehicle" pursuant to 47 0.8.2001 and Supp.2009, § 1105(B)8). It was later stolen.

3 Columbia National Insurance Company (Columbia) after paying the loss claim, issued an "Automobile Loss…

2Cases cited10 opinions

  1. Samman v. Multiple Injury Trust FundSupreme Court of Oklahoma · 2001
  2. City of Tulsa v. State Ex Rel. Public Employees Relations BoardSupreme Court of Oklahoma · 1998
  3. State Ex Rel. Cartwright v. Oklahoma Natural Gas Co.Supreme Court of Oklahoma · 1982
  4. Dugger v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1992
  5. Tulsa Area Hospital Council, Inc. v. Oral Roberts UniversitySupreme Court of Oklahoma · 1981

5 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. CITIZENS FOR THE PROTECTION OF THE ARBUCKLE-SIMPSON AQUIFER v. OKLA. DEPT. OF MINESCourt of Civil Appeals of Oklahoma · 2018
  2. Berryman v. Oklahoma Corp. CommissionCourt of Civil Appeals of Oklahoma · 2016

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