Gibson Co., Inc. v. Oklahoma Tax Commission

This case originated in the Oklahoma Tax Commission and involves the authority of that commission to cancel the license of a motor fuel distributor for alleged nonpayment of the gasoline excise tax due the state under the provisions of chapter 66, art. 9, S. L. 1931, as amended by chapter 111, S. L. 1933.

Under the statute (section 12558, O. S. 1931) the ^distributor is required to make monthly reports of, and to remit to the commission, the amount of excise tax collected. In its monthly reports for August and September, 1935, the distributor in the instant case sought to offset or to deduct…