Legal Opinion
Budget Rent-A-Car of Tulsa v. State ex rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided May 2, 1989No. 67729PublishedCited by 3 opinions
1Opinion of the Court
OP ALA, Vice Chief Justice.
The dispositive' issue presented for our review is whether the appellant-taxpayer is entitled to a tax refund because its payment of motor vehicle excise tax was made through an “error of fact.” We answer in the negative.
THE ANATOMY OF LITIGATION
Budget Rent-A-Car of Tulsa [taxpayer] rents automobiles on a short-term basis. For business operations the taxpayer' is required to own a large fleet of vehicles. Its inventory is maintained through periodic acquisitions effected as need arises to replace individual cars of which disposition is made.
During 1983 and 1984 the…
2Cases cited12 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- Oklahoma Tax Commission v. SmithSupreme Court of Oklahoma · 1980
- Grubb v. SmileySupreme Court of Oklahoma · 1929
- State v. WardSupreme Court of Oklahoma · 1941
- Louisiana Realty Co. v. City of McAlesterSupreme Court of Oklahoma · 1910
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3Cited by3 opinions
- Nissan Motor Corp. in U.S.A. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1990
- Berrum v. OttoNevada Supreme Court · 2011
- HARTER ENERGY v. OKLAHOMA TAX COMMISSIONCourt of Civil Appeals of Oklahoma · 2021