Legal Opinion
Cities Service Oil Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided September 29, 1942No. 30556PublishedCited by 14 opinions
1Opinion of the CourtGibson, J.
This action was instituted in district court by Cities Service Oil Company against Oklahoma Tax Commission to recover a certain sum representing mileage tax collected from plaintiff under the provisions of the Motor Vehicle Mileage Tax Act of 1937, and paid under protest (art. 9, ch. 66, S. L. 1937). Judgment was for defendant, and plaintiff appeals.
The tax in question was collected for the month of September, 1939.
Plaintiff’s contention was that the 1937 Act was not in force during that month, but had been repealed prior thereto by the Motor Vehicle License and Registration Act of 1939 (art.…
2Cases cited3 opinions
- Leatherock v. LawterSupreme Court of Oklahoma · 1915
- In Re Assessment of Champlin Refining Co.Supreme Court of Oklahoma · 1940
- Blankenship v. StallingsCourt of Appeals of Texas · 1940
3Cited by14 opinions
- Armstrong v. Sewer Improvement Dist. No. 1Supreme Court of Oklahoma · 1948
- Ex Parte LeeCourt of Criminal Appeals of Oklahoma · 1949
- Exxon Corp. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1993
- O'Carroll v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1998
- Caywood v. CaywoodSupreme Court of Oklahoma · 1975
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