Legal Opinion
Phillips Petroleum Co. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided October 28, 1975No. 47935PublishedCited by 13 opinions
1Opinion of the Court
BARNES, Justice:
Appellant, Phillips Petroleum Company, is the owner and/or operator of several oil and gas leases in Osage County, Oklahoma. It seeks, by this action, to recover certain gross-production taxes paid on oil and/or gas produced during the month of May, 1971, from said leases located in Osage County, Oklahoma.
In 1971, the Oklahoma Legislature raised the gross-production tax from 5% to 7%. Appellant paid the additional 2% tax under protest and filed its petition for refund of the extra 2% tax, representing the increased rate, in the District Court of Oklahoma County. The District…
2Cases cited3 opinions
- Forston v. HeislerSupreme Court of Oklahoma · 1961
- Dairy Queen of Oklahoma, Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1951
- Magnolia Petroleum Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1958
3Cited by13 opinions
- Blitz U.S.A., Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2003
- Bert Smith Road MacHinery Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1977
- Autumn House v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1991
- Imaging Services, Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1993
- Opinion No. (1979), Oklahoma Attorney General Reports1979
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