Legal Opinion
Sales Tax Claim for Refund of the Home Depot v. Oklahoma Tax Commission
Court of Civil Appeals of Oklahoma
Decided July 17, 2008No. 105,031. Released for Publication by Order of the Court of Civil Appeals of Oklahoma, Division No. 3PublishedCited by 4 opinions
1Opinion of the Court
KENNETH L. BUETTNER,
Presiding Judge.
T1 On September 15, 2008, The Home Depot (Home Depot) filed a sales tax refund claim with the Oklahoma Tax Commission, claiming it had paid sales tax on accounts that had become worthless for the period August 1, 2000 through July 31, 2003. 1 The claim was denied and Home Depot requested a hearing. After an evidentiary hearing, the Oklahoma Tax Commission (OTC) adopted the findings of fact and conclusions of law of the Administrative Law Judge in which it determined that Home Depot had not established its right to statutory relief pursuant to 68 0.8.2001 §…
2Cases cited4 opinions
- In Re YoungUtah Supreme Court · 1999
- Samson Hydrocarbons Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1998
- Duncan Medical Services v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Hiland Dairy Foods Co. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 2006
3Cited by4 opinions
- Home Depot USA v. STATE, DEPT. OF REVENUECourt of Appeals of Washington · 2009
- Home Depot USA, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2012
- Home Depot USA, Inc. v. Department of RevenueCourt of Appeals of Washington · 2009
- Magee v. the Home Depot U.S.A., 2100715 (ala.civ.app. 11-4-2011)Court of Civil Appeals of Alabama · 2011