Legal Opinion
Continental Oil Co. v. Oklahoma State Board of Equalization
Supreme Court of Oklahoma
Decided February 24, 1976No. 46798PublishedCited by 16 opinions
1Opinion of the Court
IRWIN, Justice:
Continental Oil Company (Conoco) appeals from an order of the State Board of Equalization (Board) denying it tax relief to which Conoco contends it is entitled under 68 O.S. 1971, § 1001(h).
Oklahoma levies a tax equal to seven percent (7%) of the gross value of the production of oil and gas within the state. 68 O.S. 1971, § 1001(a). Conoco sought relief under § 1001(h) which provides in part:
“The State Board of Equalization, upon its own initiative, may, and upon complaint of any person who claims that he is taxed too great a rate hereunder, shall, take testimony to determine…
2Cases cited10 opinions
- State Ex Rel. Hart v. ParhamSupreme Court of Oklahoma · 1966
- Peterson v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1964
- Board of County Commissioners v. State Board of EqualizationSupreme Court of Oklahoma · 1961
- Apache Gas Products Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1973
- Meriwether v. LovettSupreme Court of Oklahoma · 1933
5 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Democratic Party of Oklahoma v. EstepSupreme Court of Oklahoma · 1982
- Enterprise Management Consultants, Inc. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1988
- General Motors Corp. v. Oklahoma County Board of EqualizationSupreme Court of Oklahoma · 1983
- Oklahoma Industries Authority v. BarnesSupreme Court of Oklahoma · 1988
- Tulsa County Board of Equalization v. Independent School District No. 1 of Tulsa CountySupreme Court of Oklahoma · 1987
11 more not listed; retrieve them via the Exa API.