Legal Opinion
Sun Oil Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided October 7, 1980No. 52965PublishedCited by 9 opinions
1Opinion of the Court
IRWIN, Vice Chief Justice.
This case involves application for refund of taxes erroneously paid through a mistake of law based upon this court’s decision that the statute levying such tax was unconstitutional. The taxes were paid without protest and taxpayers claim the refunds under 68 O.S.1971, § 227.
In Phiüips v. Oklahoma Tax Commission, Okl., 577 P.2d 1278 (1978), we declared 68 O.S.1977 Supp., § 1402(a) 1 unconstitutional because it violated the Commerce Clause of the United States Constitution (Article 1, section 8, clause 3). Prior to our decision appellants had been paying, without…
2Cases cited5 opinions
- Phillips v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1978
- Barry v. Board of County Com'rs of Tulsa CountySupreme Court of Oklahoma · 1935
- In Re the Protest of Woods Corp.Supreme Court of Oklahoma · 1975
- Bd. of Ed., Passaic v. BD. OF ED. OF WAYNENew Jersey Superior Court Appellate Division · 1972
- Page v. ProvinesSupreme Court of Oklahoma · 1937
3Cited by9 opinions
- Strelecki v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Private Truck Council of America, Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1991
- First of McAlester Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1985
- Kay Electric Cooperative v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1991
- Kay Elec. Co-Op. v. STATE EX REL. TAX COM'NSupreme Court of Oklahoma · 1991
4 more not listed; retrieve them via the Exa API.