Legal Opinion
Opinion No. 76-248 (1976) Ag
Oklahoma Attorney General Reports
Decided July 7, 1976Published
1Opinion of the Court
TAXATION — LICENSE TAX ON COIN OPERATED DEVICES ON FEDERAL RESERVATION Companies operating coin operated music and amusement devices located on a federal military reservation, are subject to license tax pursuant to 68 O.S. 1503 [68-1503] (1971). The Attorney General has considered your request for an opinion wherein, in effect, you ask the following question: Are licenses required under Title 68 O.S. 1503 [68-1503] (1971) for companies operating coin operated devices on the Ft. Sill military reservation? Title 68 O.S. 1503 [68-1503] (1971) states, in part: "Every person who owns and has…
2Cases cited4 opinions
- Oklahoma Tax Commission v. Texas Co.Supreme Court of the United States · 1949
- Southeastern, Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1960
- Ottinger Bros. v. ClarkSupreme Court of Oklahoma · 1942
- McDonnell Murphy v. LundaySupreme Court of Oklahoma · 1942