Introducing ATLASLearn more
Legal Opinion

Opinion No. (1990)

Oklahoma Attorney General Reports

Decided January 24, 1990Published

1Opinion of the Court

Dear Senate Hendrick,

¶ 0 The Attorney General has received your letters asking for an official opinion addressing, in effect, the following question:

Does 68 O.S. 2358(D)(9) (1989), which exempts from taxationfive thousand five hundred dollars ($5,500) of the retirementbenefits of state or federal government employees but does notexempt any of the retirement benefits of private employees,violate the Oklahoma or United States Constitutions, withparticular reference to Article X, Section 5 of the OklahomaConstitution.

¶ 1 Your questions arise in the wake of the Supreme Court decision in Davis v.…

2Cases cited9 opinions

  1. Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
  2. Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
  3. Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
  4. Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
  5. Texas Oklahoma Express v. SorensonSupreme Court of Oklahoma · 1982

4 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

View API DocsGet API Key

Powered by the Exa API