Legal Opinion
Panhandle Producers & Royalty Owners Ass'n v. Oklahoma Tax Commission
Court of Civil Appeals of Oklahoma
Decided July 2, 2007No. 104,002PublishedCited by 8 opinions
1Opinion of the CourtBuettner, J.
T1 At issue in this case is the constitutionality of an Oklahoma statute requiring operators to withhold income tax from oil and gas royalty payments made to royalty interest owners who do not reside in Oklahoma. Plaintiffs/Appellants Panhandle Producers and Royalty Owners Association (PPROA), Cambridge Producers, Ltd., and Thomas R. Cambridge, assert that the statute imposes disparate taxation based on state of residence, in violation of the Privileges and Immunities Clause, the Equal Protection Clause, and the Interstate Commerce Clause of the United States Constitution. Defendant/Appellee…
2Cases cited29 opinions
- Federal Communications Commission v. Beach Communications, Inc.Supreme Court of the United States · 1993
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- United States Railroad Retirement Board v. FritzSupreme Court of the United States · 1981
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
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3Cited by8 opinions
- Vertex Holdings, LLC v. CrankeCourt of Civil Appeals of Oklahoma · 2008
- TRENTHAM v. ISAACSCourt of Civil Appeals of Oklahoma · 2013
- CDR SYSTEMS CORPORATION v. OKLAHOMA TAX COMMISSIONSupreme Court of Oklahoma · 2014
- CDR SYSTEMS CORPORATION v. OKLAHOMA TAX COMMISSIONSupreme Court of Oklahoma · 2014
- CDR SYSTEMS CORPORATION v. OKLAHOMA TAX COMMISSIONSupreme Court of Oklahoma · 2014
3 more not listed; retrieve them via the Exa API.