Legal Opinion
Kay Electric Cooperative v. State ex rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided July 9, 1991No. Nos. 74,076, 74,198 and 73,942PublishedCited by 17 opinions
1Opinion of the Court
HODGES, Vice Chief Justice.
On March 20, 1987, the Oklahoma Tax Commission (Commission) adopted Regulation 13-62 requiring rural electric cooperatives to collect, report and remit state, city and county taxes on the sale of electricity. As a result, the appellants, Kay Electric Cooperative and Cotton Electric Cooperative (collectively, coops), collected and remitted sales tax to the Commission. The tax was paid under protest. The coops then separately filed for refunds. The Commission denied both requests for refunds based on the Administrative Law Judge’s Findings, Conclusions and…
2Cases cited6 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Griggs v. State Ex Rel. Oklahoma Department of TransportationSupreme Court of Oklahoma · 1985
- Branch Trucking Co. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1990
- First of McAlester Corp. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1985
- Sun Oil Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1980
1 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- R.R. Tway, Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1995
- Duncan Medical Services v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- WAREHOUSE MARKET v. STATE ex rel. OKLAHOMA TAX COMM.Supreme Court of Oklahoma · 2021
- STATE ex rel. OKLAHOMA BAR ASSOCIATION v. SHYERSSupreme Court of Oklahoma · 2023
- Kay Elec. Co-Op. v. STATE EX REL. TAX COM'NSupreme Court of Oklahoma · 1991
12 more not listed; retrieve them via the Exa API.