Legal Opinion
O'Carroll v. State Ex Rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided January 20, 1998No. 87646PublishedCited by 6 opinions
1Opinion of the Court
ALMA WILSON, Justice:
¶ 1 Pursuant to the Uniform Certification of Questions of Law Act, 20 O.S.1991, §§ 1601, et seq., the United States District Court for the Northern District of Oklahoma certified the following question of state law to this Court:
Is the requirement to file an amended Oklahoma income tax return under Okla. Stat. Tit. 68, § 2375(H)(2) (1991), after adjustment of a taxpayer’s federal income tax liability, dependent upon Okla.Stat. Tit. 68, § 2375(H)(1) (1991) to the extent that the requirement arises only if the taxpayer executed an agreement with the Internal Revenue Service…
2Cases cited8 opinions
- State Ex Rel. MacY v. FreemanSupreme Court of Oklahoma · 1991
- Magnolia Pipe Line Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1946
- Sharp v. Tulsa County Election BoardSupreme Court of Oklahoma · 1995
- Dugger v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1992
- Price v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1997
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Neer v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1999
- Thomas v. E-Z Mart Stores, Inc.Supreme Court of Oklahoma · 2004
- Compsource Mut. Ins. Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2018
- COMPSOURCE MUTUAL INSUR. CO. v. STATE ex rel. OKLA. TAX COMM. and OKLA. ASSOC. OF ELECTRIC SELF INSURERS FUND v. STATE OF OKLA. TAX COMM.Supreme Court of Oklahoma · 2018
- Comerford v. Pryor FoundryCourt of Civil Appeals of Oklahoma · 1999
1 more not listed; retrieve them via the Exa API.