United States Fidelity & Guaranty Co. v. State, Ex Rel. Oklahoma Tax Commission

OPALA, J.,

with whom WATT, V.C.J., and KAUGER, J., join, dissenting.

I1 The court dismisses this appeal from the Oklahoma Tax Commission's [OTC] order declaring forfeiture of a statutory § 1368(A) bond 1 upon concluding that appellate review of that order is unauthorized by statute.2

12 I recede from the court's pronouncement. It is fraught with serious constitutional flaws. Today's denial of a surety's access to direct appeal from OTC's forfeiture order clearly offends the state as well as the federal fundamental law. It is also contrary to the legislative intent. Violated by the court's…