Legal Opinion
Southwestern Light & Power Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided October 20, 1936No. 27058PublishedCited by 7 opinions
1Opinion of the CourtGibson, J.
The plaintiff seeks by original action in this court to compel the Oklahoma Tax Commission to issue to it a license and to enjoin the commission from enforcing and collecting an alleged illegal corporation license tax.
Our consideration of this case necessitates a construction of chapter 155, Session Laws of 1933, and more particularly certain portions of sections 3, 4, and 5 thereof.
By that act corporations of the class to which the plaintiff belongs are required to obtain a license to do business in this state, and it is the duty of the Oklahoma Tax Commission to collect an annual fee…
2Cases cited1 opinion
- Steeg v. Leopold Weil Bldg. & Imp. Co.Supreme Court of Louisiana · 1910
3Cited by7 opinions
- Townsend v. La Crosse Trailer Corp.Wisconsin Supreme Court · 1948
- Tulsa Tribune Co. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1989
- Thompson Building Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1942
- Finaserve, Inc. v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1991
- Protest of Tulsa Cold Storage Co.Supreme Court of Oklahoma · 1940
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