Strelecki v. Oklahoma Tax Commission

OPALA, Justice.-

The issue urged upon us on review is whether the new rule of federal law announced in Davis v. Michigan Dept, of Trea*911sury1 applies retroactively to require refunds — on Taxpayers’ timely claims for a correct amount — of state income tax overpay-ments on Taxpayers’ federal retirement income excludable under Davis? We answer in the affirmative. The U.S. Supreme Court’s recent jurisprudence in Harper v. Virginia Dept, of Taxation2 — which applies the retroactivity analysis of James B. Beam Distilling Co. v. Georgia3 — mandates retroactive application of the nondiscrimination…