United States Fidelity & Guaranty Co. v. State, Ex Rel. Oklahoma Tax Commission

54 P.3d 1010 (2002)

2002 OK 42

UNITED STATES FIDELITY & GUARANTY CO., Surety/Appellants, and

Sun River Development, Inc., Taxpayer,

v.

STATE of Oklahoma, ex rel. OKLAHOMA TAX COMMISSION, Appellee.

No. 93,488.

Supreme Court of Oklahoma.

May 21, 2002.

Evan B. Gatewood, Hayes & Magrini, Oklahoma City, Oklahoma, for appellant.

Thomas E. Kemp, General Counsel, Sean R. McFarland, Assistant General Counsel, Oklahoma Tax Commission, Oklahoma City, Oklahoma, for appellee.

HODGES, J.

I. Issue

¶ 1 The issue before this Court is whether the order forfeiting a surety bond issued on behalf of the Oklahoma Tax…