Legal Opinion
United States Fidelity & Guaranty Co. v. State, Ex Rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided May 21, 2002No. 93,488PublishedCited by 7 opinions
1Opinion of the CourtHodges, J.
I. Issue
1 The issue before this Court is whether the order forfeiting a surety bond issued on behalf of the Oklahoma Tax Commission (Tax Commission) is directly appealable to this Court. We answer in the negative and dismiss the appeal.
II, FACTS
1 2 Upon obtaining a sales tax permit, Sun River Development, Inc. (Sun River) obtained an $18,000 surety bond from United States Fidelity & Guaranty Co. (USF & ®. The bond was executed on August 28, 1986, and was in effect at the time this dispute arose.
13 On August 11, 1988, the Tax Commission sent Sun River two notifications of proposed assessments…
2Cases cited4 opinions
- LCR, INC. v. Linwood PropertiesSupreme Court of Oklahoma · 1996
- Lum v. Lee Way Motor Freight, Inc.Supreme Court of Oklahoma · 1987
- Gilliland v. Chronic Pain Associates, Inc.Supreme Court of Oklahoma · 1995
- STATE EX REL. OKL. DEPT. OF MINES v. JacksonSupreme Court of Oklahoma · 1997
3Cited by7 opinions
- Grasso v. OKLAHOMA TAX COM'NCourt of Civil Appeals of Oklahoma · 2011
- AMS STAFF LEASING INC. v. THOMPSONCourt of Civil Appeals of Oklahoma · 2015
- Income Tax Protest of Grasso v. Oklahoma Tax CommissionCourt of Civil Appeals of Oklahoma · 2011
- AMS STAFF LEASING INC. v. THOMPSONCourt of Civil Appeals of Oklahoma · 2015
- Hedrick v. Commissioner of the Department of Public SafetySupreme Court of Oklahoma · 2013
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