Legal Opinion
Opinion No. 77-106 (1977) Ag
Oklahoma Attorney General Reports
Decided May 27, 1977Published
1Opinion of the Court
REVENUE and TAXATION Trusts created pursuant to 60 O.S. 176 [60-176] et seq. (1976) are exempt from the payment of sales and excise taxes by virtue of 60 O.S. 382 [60-382] (1971). The Attorney General has considered your request for an opinion wherein you ask the following question: "Are trusts created pursuant to 60 O.S. 176 [60-176] et seq. (1971) exempt from the collection and payment of sales tax by virtue of 68 O.S. 1305 [68-1305](i) (1971) and the payment of the motor vehicle excise tax by virtue of 68 O.S. 2105 [68-2105](c) (1971)?" Title 68 O.S. 1305 [68-1305](i) (1971) provides for a…
2Cases cited6 opinions
- Board of County Commissioners v. WarramSupreme Court of Oklahoma · 1955
- Commissioner of Internal Revenue v. Shamberg's EstateCourt of Appeals for the Second Circuit · 1944
- Sublett v. City of TulsaSupreme Court of Oklahoma · 1965
- State Ex Rel. City of Tulsa v. MayesSupreme Court of Oklahoma · 1935
- In Re Application of Baptist Gen. ConventionSupreme Court of Oklahoma · 1945
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