Legal Opinion

In re the Protest of Mid America Peterbilt

Supreme Court of Oklahoma

Decided April 10, 1979No. 50541PublishedCited by 6 opinions

1Opinion of the Court

HARGRAVE, Justice:

Petitioner Mid America Peterbilt is a corporation with its principal place of business in Joplin, Missouri and is engaged in the business of selling trucks. Petitioner Taylor and Martin is the agent for various other non-resident owners of trucks. Petitioners brought non-resident used truck-tractors and trailers into the State of Oklahoma for the purpose of reselling the vehicles at an auction in Tulsa on December 10, 1975. Prior to the sale of the vehicles, the Oklahoma Tax Commission notified petitioners that they would be required to register and license the vehicles with…

2Cases cited2 opinions

  1. Seventeen Hundred Peoria, Inc. v. City of TulsaSupreme Court of Oklahoma · 1966
  2. Kendall v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1955

3Cited by6 opinions

  1. World Publishing Co. v. MillerSupreme Court of Oklahoma · 2001
  2. Bolin v. State ex rel. Department of TransportationCourt of Civil Appeals of Oklahoma · 1992
  3. Opinion No. (2002), Oklahoma Attorney General Reports2002
  4. Opinion No. 80-110 (1980) Ag, Oklahoma Attorney General Reports1980
  5. Opinion No. 80-122 (1980) Ag, Oklahoma Attorney General Reports1980

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