Alani v. Oklahoma Tax Commission

Opinion by

JANE P. WISEMAN, Judge.

¶ 1 Casey Dean Alani (Protestant), a nonresident of Oklahoma, seeks review of an order of the Oklahoma Tax Commission denying a protest to the Oklahoma Tax Commission’s demand that Protestant file an income tax return in regard to royalty income received from oil and gas property located in Oklahoma. The issue on appeal is whether the Oklahoma Tax Commission (OTC) has jurisdiction to impose and collect income tax from a nonresident on oil or gas royalty income generated from Oklahoma property. We answer in the affirmative and affirm the OTC’s order.

FACTS AND…