Legal Opinion

Continental Oil Co. v. Oklahoma Tax Commission

Supreme Court of Oklahoma

Decided February 29, 1972No. 45330PublishedCited by 9 opinions

1Opinion of the Court

JACKSON, Justice:

Continental Oil Company, Petitioner, and LVO Corporation and Occidental Petro*651leum Corporation, Intervenors (their intervention being approved) are paying gross production taxes on the production of petroleum as required by the provisions of 68 O.S.Supp.1970, § 1001(a), as amended in 1971, 68 O.S.1971, § 1001(a). Continental and Intervenors are paying their taxes to the Oklahoma Tax Commission after filing protests as is authorized by the provisions of 68 O.S.1971, § 1001(h). Continental and Intervenors have filed complaints with the State Board of Equalization asking that…

2Cases cited5 opinions

  1. Brown v. State Election Board of the OklahomaSupreme Court of Oklahoma · 1962
  2. In Re Cleveland's ClaimSupreme Court of Oklahoma · 1919
  3. Atlantic Refining Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1959
  4. Independent School District No. JI-69 v. Independent School District No. D-45Supreme Court of Oklahoma · 1961
  5. Exchange Oil Co. v. StateSupreme Court of Oklahoma · 1920

3Cited by9 opinions

  1. R.R. Tway, Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1995
  2. City of Tulsa v. StateSupreme Court of Oklahoma · 2001
  3. Continental Oil Co. v. State Board of EqualizationSupreme Court of Oklahoma · 1972
  4. Leake Estate v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 1994
  5. Kay Elec. Co-Op. v. STATE EX REL. TAX COM'NSupreme Court of Oklahoma · 1991

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