Legal Opinion
SIERRA CLUB v. STATE ex rel. OKLAHOMA TAX COMMISSION
Supreme Court of Oklahoma
Decided October 24, 2017No. Case Number: 116269PublishedCited by 6 opinions
1Opinion of the Court
WATT, J.:
¶ 1 The question presented is whether H.B. 14491 is a revenue bill and thus in violation of Article V, Section 33 of the Oklahoma Constitution. We answer in the affirmative.
I.FACTUAL AND PROCEDURAL HISTORY
¶ 2 H.B. 1449 creates the Motor Fuels Tax Fee for electric-drive and hybrid-drive vehicles, of $100 and $30 per year respectively, and directs that the money from the fees be deposited to the State Highway Construction and Maintenance Fund. The House passed H.B. 1449 on May 22, 2017 and the Senate passed it on May 25, 2017. H.B. 1449 passed with more than 51%, but less than 75%, of…
2Cases cited23 opinions
- Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
- TORRES v. SEABOARD FOODS, LLCSupreme Court of Oklahoma · 2016
- Fent v. Oklahoma Capitol Improvement AuthoritySupreme Court of Oklahoma · 1999
- Edmondson v. PearceSupreme Court of Oklahoma · 2004
- Ex Parte TindallSupreme Court of Oklahoma · 1924
18 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- RICHARDSON v. STATE ex rel. OKLAHOMA TAX COMMISSIONSupreme Court of Oklahoma · 2017
- REV. DR. MITCH RANDALL v. LINDEL FIELDSSupreme Court of Oklahoma · 2025
- TOBACCO SETTLEMENT ENDOWMENT TRUST FUND v. STITTSupreme Court of Oklahoma · 2026
- OAKES v. CITY OF STILLWATER and THE WORKERS' COMPENSATION COMMISSIONCourt of Civil Appeals of Oklahoma · 2024
- SIERRA CLUB v. STATE ex rel. OKLAHOMA TAX COMMISSIONSupreme Court of Oklahoma · 2017
1 more not listed; retrieve them via the Exa API.