Legal Opinion
In Re the Request of Hamm Production Co. for an Extension of Time in Which to Protest Proposed Gross Production Tax Assessments Issued on July 21, 1981
Supreme Court of Oklahoma
Decided October 4, 1983No. 58057PublishedCited by 24 opinions
1Opinion of the Court
LAVENDER, Justice:
The issue on appeal is whether the Oklahoma Tax Commission has jurisdiction under 68 O.S.1981 § 221 to grant an extension of time in which to protest a proposed assessment made under 68 O.S.1981 § 221 where the application therefor was filed after the expiration of the thirty days to protest afforded by § 221(c), but within the ninety days discretional period referred to in § 221(f). We hold that failure of the taxpayer to file either its protest or applica tion for extension to file its protest within the thirty day period allowed by § 221(c) resulted in the proposed…
2Cases cited9 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- In Re Supreme Court Adjudication of Sufficiency of Initiative Petition in TulsaSupreme Court of Oklahoma · 1979
- State Ex Rel. Thompson v. EkbergSupreme Court of Oklahoma · 1980
- Estate of Kasishke v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1975
- Western Union Telegraph Co. v. Bank of SpencerSupreme Court of Oklahoma · 1916
4 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Humphrey v. DenneySupreme Court of Oklahoma · 1988
- Wiley Electric, Inc. v. BrantleySupreme Court of Oklahoma · 1988
- State Ex Rel. Oklahoma Tax Commission v. Texaco Exploration & Production, Inc.Supreme Court of Oklahoma · 2005
- Case-Aimola Properties, Inc. v. ThurmanSupreme Court of Oklahoma · 1988
- WAREHOUSE MARKET v. STATE ex rel. OKLAHOMA TAX COMM.Supreme Court of Oklahoma · 2021
19 more not listed; retrieve them via the Exa API.