Legal Opinion

State Ex Rel. Oklahoma Tax Commission v. Daxon

Supreme Court of Oklahoma

Decided February 26, 1980No. 54138PublishedCited by 16 opinions

1Opinion of the Court

HARGRAVE, Justice.

On August 24,1979, the Attorney General of the State of Oklahoma issued Opinion No. 79-251 in response to a query posed him by Tom Daxon, the State Auditor and Inspector. As the Attorney General rephrased the query it is:

Does the State Auditor and Inspector have the authority to examine the records and files deemed by the Oklahoma Tax Commission to be confidential and privileged?

The opinion of the Attorney General begins with 1979 Okl. Session Laws, Ch. 30 § 138,1 amending 74 O.S.1971 § 212 as it provides in part:

“The State Auditor and Inspector . shall examine .the books…

2Cases cited15 opinions

  1. Oklahoma Ass'n of Municipal Attorneys v. StateSupreme Court of Oklahoma · 1978
  2. Wiseman v. BorenSupreme Court of Oklahoma · 1976
  3. Spearman v. WilliamsSupreme Court of Oklahoma · 1966
  4. Peterson v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1964
  5. Wentz v. ThomasSupreme Court of Oklahoma · 1932

10 more not listed; retrieve them via the Exa API.

3Cited by16 opinions

  1. Draper v. StateSupreme Court of Oklahoma · 1980
  2. Naylor v. Petuskey Ex Rel. District Court of Oklahoma CountySupreme Court of Oklahoma · 1992
  3. State Ex Rel. Cartwright v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1982
  4. State v. ClabornCourt of Criminal Appeals of Oklahoma · 1994
  5. In Re SiegmannSupreme Court of Oklahoma · 1988

11 more not listed; retrieve them via the Exa API.

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