Legal Opinion

Private Truck Council of America, Inc. v. Oklahoma Tax Commission

Supreme Court of Oklahoma

Decided March 5, 1991No. 68401PublishedCited by 24 opinions

1Opinion of the Court

DOOLIN, Justice.

Appellants Private Truck Council of America, Inc., Circle W. Transportation, and Roy E. Griffis, (Truckers) 1 have chal lenged the constitutionality of 47 O.S.Supp. 1986 § 1120(E) and 68 O.S.Supp.1982 § 607.1. The questioned statutes impose fees and taxes on out of state motor carriers, operating in Oklahoma, in the same manner and extent that Oklahoma based motor carriers are taxed in other states. The pivotal issue presented is whether 47 O.S. § 1120(E) and 68 O.S. § 607.1 discriminate on their face against interstate commerce and nonresident motor carriers in violation of…

2Cases cited63 opinions

  1. Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
  2. Sierra Club v. MortonSupreme Court of the United States · 1972
  3. National Ass'n for the Advancement of Colored People v. Alabama Ex Rel. PattersonSupreme Court of the United States · 1958
  4. Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
  5. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977

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3Cited by24 opinions

  1. National Private Truck Council, Inc. v. Oklahoma Tax Comm'nSupreme Court of the United States · 1995
  2. Strelecki v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
  3. Oklahoma Public Employees Ass'n v. Oklahoma Department of Central ServicesSupreme Court of Oklahoma · 2002
  4. OSAGE NATION v. BD. OF COMMISSIONERS OF OSAGE COUNTY and OSAGE NATION v. OSAGE COUNTY BD. OF ADJUSTMENTSupreme Court of Oklahoma · 2017
  5. Bonner v. GuccioneCourt of Appeals for the Second Circuit · 1999

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