Legal Opinion
Apache Gas Products Corp. v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided March 27, 1973No. 42841PublishedCited by 24 opinions
1Opinion of the Court
BARNES, Justice:
This appeal involves the interpretation and application of the emphasized provisions of that part of this State’s Gross Production Tax Law, 68 O.S.1961, § 833, appearing as Title 68 O.S.1971, § 1009, quoted below:
“(a) The gross production tax on . natural gas . . . shall be paid on a monthly basis in accordance with this Article.
“(f) In case . . . gas . is sold under circumstances where the sale price does not represent the cash price thereof prevailing for gas ... of like kind, character or quality in the field from which such product is produced, the Tax Commission may…
2Cases cited20 opinions
- Burnet v. Coronado Oil & Gas Co.Supreme Court of the United States · 1932
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- Gillespie v. OklahomaSupreme Court of the United States · 1922
- Helvering v. Mountain Producers Corp.Supreme Court of the United States · 1938
- Oklahoma Tax Commission v. Texas Co.Supreme Court of the United States · 1949
15 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Tara Petroleum Corp. v. HugheySupreme Court of Oklahoma · 1981
- Amerada Hess Corp. v. ConradNorth Dakota Supreme Court · 1987
- United Airlines, Inc. v. State Board of EqualizationSupreme Court of Oklahoma · 1990
- Oklahoma Industries Authority v. BarnesSupreme Court of Oklahoma · 1988
- Samson Hydrocarbons Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1998
19 more not listed; retrieve them via the Exa API.