Legal Opinion
Scott-Rice Company v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided November 21, 1972No. 43454PublishedCited by 13 opinions
1Opinion of the Court
LAVENDER, Justice.
This appeal, by Scott-Rice Company, a domestic corporation, arises in a proceeding before the Oklahoma Tax Commission involving the amount of franchise tax due from the company for each of the fiscal years 1965-66, 1966-67, and 1967-68.
The tax in question is levied by Section 1203 of the “Oklahoma Franchise Tax Code” of 1963, now appearing as 68 O.S. 1971 § 1203. Admittedly, the corporation is one of the domestic business organizations subject to the provisions of that statute.
Before computing the amount of franchise tax to be paid (and actually paid) with its annual…
2Cases cited10 opinions
- In Re Oklahoma Nat. Life Ins. Co.Supreme Court of Oklahoma · 1918
- City of Ardmore v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1934
- City of Claremore v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1946
- Personal Loan & Finance Co. of Capitol Hill v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968
- In Re City of EnidSupreme Court of Oklahoma · 1945
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Continental Illinois National Bank & Trust Co. v. ZagelIllinois Supreme Court · 1979
- National Collegiate Athletic Ass'n v. OwensSupreme Court of Oklahoma · 1976
- Norman Homeowners Ass'n v. City of NormanCourt of Civil Appeals of Oklahoma · 2003
- Continental Illinois National Bank & Trust Co. v. ZagelIllinois Supreme Court · 1979
- In Re Initiative Petition No. 315, State Question No. 553Supreme Court of Oklahoma · 1982
8 more not listed; retrieve them via the Exa API.