Legal Opinion
Noram Energy Corp. v. Oklahoma Tax Commission
Court of Civil Appeals of Oklahoma
Decided January 30, 1996No. 85309PublishedCited by 3 opinions
1Opinion of the Court
OPINION
HANSEN, Presiding Judge:
Appellant, Noram Energy Corporation, formerly ArMa, Inc., hereafter “ArMa”, seeks review of an order of the OMahoma Tax Commission which denied its protest to a proposed gross production tax and petroleum excise tax assessment issued pursuant to 68 O.S.1991, § 1009(g). The proposed assessment was issued by Appellant, the OMahoma Tax Commission, hereafter “Commission”, on February 22, 1989 against ArMa, after an audit of ArMa, for a total amount of $11,893,-731.03. This amount included gross production taxes due and petroleum excise taxes due, with interest and…
2Cases cited15 opinions
- A. Magnano Co. v. HamiltonSupreme Court of the United States · 1934
- Kimery v. Public Service Co. of OklahomaSupreme Court of Oklahoma · 1980
- American Oil Co. v. NeillSupreme Court of the United States · 1965
- Enterprise Management Consultants, Inc. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1988
- Dow Jones & Co. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1990
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3Cited by3 opinions
- Neer v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1999
- Matter of Excise Tax Protest of Arkla, Inc.Court of Civil Appeals of Oklahoma · 1996
- Bruner v. State ex rel. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 2005