Stockton v. Oklahoma Tax Commission

December 31, 1948, protestant purchased 180 cartons of cigarettes at a sheriff’s sale, bidding the sum of $199.80. The sale was conducted under the provisions of 68 O. S. Supp. 1947 §586 (d). On January 21, 1949, the Oklahoma Tax Commission advised protestant that, by reason of his failure to purchase and affix the required cigarette tax stamps, the Commission proposed to assess $90 cigarette tax, plus $90 penalty, against him; and further advised protestant that unless written notice of protest and demand for hearing thereon was filed within 30 days, the Commission would proceed to assess…