Legal Opinion

NAIFEH v. STATE ex rel. OKLAHOMA TAX COMMISSION

Supreme Court of Oklahoma

Decided August 10, 2017No. Case Number: 116102PublishedCited by 26 opinions

1Opinion of the Court

Wyrick, J.:

¶ 1 Article V, Section 33-of our Constitution restricts the Legislature’s ability to enact “revenue raising” measures. It does so by requiring that such measures (1) originate in. *761the House of Representatives, (2) be enacted prior to the last five days of the legislative session, and (3) be approved either by the people or by a three-fourths majority in each legislative chamber.1

¶2 Senate Bill 845, the “Smoking Cessation and Prevention Act of 2017,”2 mil generate approximately $225 million per year in new revenue for the State through a new $1.50 assessment on each pack of…

2Cases cited22 opinions

  1. National Federation of Independent Business v. SebeliusSupreme Court of the United States · 2012
  2. Sonzinsky v. United StatesSupreme Court of the United States · 1937
  3. Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
  4. Fulsom v. FulsomSupreme Court of Oklahoma · 2003
  5. Fent v. Contingency Review BoardSupreme Court of Oklahoma · 2007

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3Cited by26 opinions

  1. INDEPENDENT SCHOOL DISTRICT 52 v. HOFMEISTERSupreme Court of Oklahoma · 2020
  2. Oklahoma Automobile Dealers Ass'n v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2017
  3. STRICKLAND v. STEPHENS PRODUCTION COMPANYSupreme Court of Oklahoma · 2018
  4. SIERRA CLUB v. STATE ex rel. OKLAHOMA TAX COMMISSIONSupreme Court of Oklahoma · 2017
  5. The Institute For Responsible Alcohol Policy v. State ex rel. Alcohol Beverage Laws Enforcement Comm.Supreme Court of Oklahoma · 2020

21 more not listed; retrieve them via the Exa API.

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