Bruner v. State ex rel. Oklahoma Tax Commission

Opinion by

RONALD J. STUBBLEFIELD, Judge (sitting by designation).

¶ 1 This is an appeal by Rudolf Bruner (Taxpayer), a full-blood Creek Indian, from order of the Oklahoma Tax Commission (OTC) finding his application for a tax refund barred in part by a statute of limitations. Upon this Court’s order, the case was orally argued on May 23, 2005. Based on review of the record on appeal, argument made to the Court, and applicable law, we affirm the appealed order.

FACTS AND PROCEDURAL HISTORY

¶ 2 On October 31, 1997, Taxpayer filed an application with the OTC seeking refund of gross production and…