Legal Opinion
Opinion No. (2007)
Oklahoma Attorney General Reports
Decided August 28, 2007Published
1Opinion of the Court
Dear Senator Wilson:
This office has received your request for an official Attorney General Opinion in which you ask, in effect, the following question:
Does the Oklahoma Tax Commission have the authority to determine whether tax structures used by corporations are lawful and accurately reflect the state income tax that the corporations owe?
INTRODUCTION
"In this world nothing is certain but death and taxes."1 Throughout history, taxes have been imposed to fund government. "A tax is a pecuniary burden imposed upon a class of individuals, businesses, or other entities for support of government."…
2Cases cited7 opinions
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
- Globe Life & Accident Insurance Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1996
- Sowders v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1974
2 more not listed; retrieve them via the Exa API.