Legal Opinion
Apache Corp. v. State Ex Rel. Oklahoma Tax Commission
Supreme Court of Oklahoma
Decided June 15, 2004No. 97,907PublishedCited by 23 opinions
1Opinion of the CourtEdmondson, J.
T1 Apache Corporation, a producer of oil and gas, purchased equipment and other items that it used at its wells to produce oil, gas, and related hydrocarbons. Apache Corporation (Apache) claims that: (1) It paid sales taxes on these purchases; (2) A sales tax exemption is provided to manufacturers; and (8) Apache is a manufacturer and entitled to a refund from the Tax Commission for the these purchases. Specifically, Apache claims that gas compression, dehydration, and other processes occurring at the wellhead amount to a manufacturing process, and any expenditures made as a manufacturing…
2Cases cited26 opinions
- Weinberger v. SalfiSupreme Court of the United States · 1975
- McCarthy v. MadiganSupreme Court of the United States · 1992
- Mathews v. DiazSupreme Court of the United States · 1976
- Randolph-Sheppard Vendors of America v. Caspar W. Weinberger, National Council of State Agencies for the Blind v. Caspar W. WeinbergerCourt of Appeals for the D.C. Circuit · 1986
- Montana National Bank v. Yellowstone County of MontanaSupreme Court of the United States · 1928
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3Cited by23 opinions
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- Oklahoma Automobile Dealers Ass'n v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2017
- IN THE MATTER OF THE ASSESSMENTS FOR TAX YEAR 2012 OF CERTAIN PROPERTIESSupreme Court of Oklahoma · 2021
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