Legal Opinion
Peterson v. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided March 31, 1964No. 40420PublishedCited by 38 opinions
1Opinion of the Court
IRWIN, Justice.
D. L. Peterson, Trustee, filed an application with the Oklahoma Tax Commission, hereinafter referred to as Commission, for a refund of sales taxes paid by the Trustee under protest, upon the gross receipts received by him from renting or leasing motor vehicles for use in Oklahoma, from February 1, 1957 through September 30, 1961. The Trustee alleged that he was relieved from paying the sales tax and entitled to the refund for the reason there were no sales taxes due or owing because there had been paid the motor vehicle excise tax and such tax is in lieu of the sales tax.
The…
2Cases cited7 opinions
- In Re Gross Production Tax of Wolverine Oil Co.Supreme Court of Oklahoma · 1915
- Atlantic Refining Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1959
- Couch v. INTERNATIONAL BROTHERHOOD OF TEAMSTERS, ETC.Supreme Court of Oklahoma · 1956
- Ford v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1955
- Lincoln National Life Ins. v. Read, Ins. Commr.Supreme Court of Oklahoma · 1944
2 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Oral Roberts University v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1985
- Cox v. DawsonSupreme Court of Oklahoma · 1996
- Toxic Waste Impact Group, Inc. v. LeavittSupreme Court of Oklahoma · 1988
- McClure v. ConocoPhillips Co.Supreme Court of Oklahoma · 2006
- Cox v. State ex rel. Oklahoma Department of Human ServicesSupreme Court of Oklahoma · 2004
33 more not listed; retrieve them via the Exa API.