Legal Opinion
Price v. State Ex Rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided February 18, 1997No. 87365PublishedCited by 18 opinions
1Opinion of the Court
HARGRAVE, Justice:
This question has been posed to this court under stipulated facts and on the position briefs filed in the Bankruptcy Court. Neither party has sought further briefing, nor did this court determine that further briefs were needed.
The Question certified to this Court is as follows:
“Does 68 O.S. Supp.1994 § 2375(H)(5) operate to bar a refund of state income taxes in a situation where the final determination of the Internal Revenue Service was made subsequent to September 1, 1993 for tax years ending prior to June 30, 1988, the taxpayer filed amended returns within one year of…
2Cases cited9 opinions
- TXO Production Corp. v. Oklahoma Corp. CommissionSupreme Court of Oklahoma · 1992
- Strelecki v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- Forest Oil Corp. v. Corporation Com'n of OklahomaSupreme Court of Oklahoma · 1991
- Dugger v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1992
- Barry v. Board of County Com'rs of Tulsa CountySupreme Court of Oklahoma · 1935
4 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Neer v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1999
- World Publishing Co. v. MillerSupreme Court of Oklahoma · 2001
- World Publishing Co. v. WhiteSupreme Court of Oklahoma · 2001
- Samson Resources Co. v. SemCrude, L.P. (In re SemCrude, L.P.)United States Bankruptcy Court, D. Delaware · 2009
- IN THE MATTER OF THE ASSESSMENTS FOR TAX YEAR 2012 OF CERTAIN PROPERTIESSupreme Court of Oklahoma · 2021
13 more not listed; retrieve them via the Exa API.