Legal Opinion

Opinion No. (1968) Ag

Oklahoma Attorney General Reports

Decided July 5, 1968Published

1Opinion of the Court

Fire Insurance — Premium Tax — Domestic Company — Exempt Title 68 O.S. 50001 [68-50001] (1968), is unconstitutional only insofar as it appears to require domestic insurance companies to pay a tax as provided therein. The Attorney General has had under consideration your letter dated June 28, 1968, wherein you request an official opinion. You ask: "Our question is whether or not domestic insurance companies collecting fire insurance premiums on Oklahoma risks are required to pay a tax provided for under Title 68 O.S. 50001 [68-50001] (1967) from which we quote in part: "'There is hereby levied…

2Cases cited2 opinions

  1. Lincoln National Life Ins. v. Read, Ins. Commr.Supreme Court of Oklahoma · 1944
  2. State Ex Rel. Independent School District Number One of Tulsa County v. WilliamsonSupreme Court of Oklahoma · 1960

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