Legal Opinion
City of Oklahoma City v. State
Supreme Court of Oklahoma
Decided March 27, 1990No. 67843PublishedCited by 3 opinions
1Opinion of the Court
KAUGER, Justice.
The issues presented are: 1) whether a municipality which contracts with the Oklahoma Tax Commission for the collection of municipal taxes under the authority of 68 O.S.Supp.1986 § 27021 is entitled to interest earned by taxes deposited in the State Treasury; and 2) if the municipality is entitled to investment interest, *1302whether it may recover interest deposited to the state’s general revenue fund.2 In accordance with our pronouncement in City of Oklahoma City v. Oklahoma Tax Comm’n, 789 P.2d 1287 (Okla.1990), we find that: 1) the interest earned on municipal sales tax…
2Cases cited8 opinions
- Hess v. Excise Board of McCurtain CountySupreme Court of Oklahoma · 1985
- City of Oklahoma City v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1990
- City of Bisbee v. Cochise CountyArizona Supreme Court · 1934
- Matter of Income Tax Protest of AshlandSupreme Court of Oklahoma · 1988
- State v. BristowSupreme Court of Iowa · 1906
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- City of Oklahoma City v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1990
- City of Oklahoma City v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1990
- City of Oklahoma City v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1990