Phillips Petroleum Co. v. Oklahoma Tax Commission

OPINION

GARRETT, Vice Chief Judge:

Appellant, Phillips Petroleum Company (Phillips), appeals from an order of the Ap-pellee, Oklahoma Tax Commission (OTC). The OTC order upheld the order of the Administrative Law Judge (ALJ) who held the statute of limitations, 68 O.S.1981 [now 1991] § 223(a), did not bar the assessment against Phillips of additional gross production and petroleum excise taxes for periods of production for which payment was made more than three years after the initial tax returns were filed. The issues before the ALJ, as stated in the order, were:

I. Whether Section 223 of Title…