Legal Opinion
Carlton Southwest, Inc. v. Oklahoma Tax Commission
Court of Civil Appeals of Oklahoma
Decided June 27, 1989No. 70788PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
PATRICIA DOUGHERTY MacGUIGAN, Judge:
Appellant applied for a sales tax permit from Appellee (Commission) to operate a Pontiac dealership in Tulsa, Oklahoma. The permit section of the Commission’s Business Tax Division issued its notice of intent to refuse issuance of tax permit or license and mailed same to Appellant. The Administrative Law Judge for Commission determined pursuant to 68 O.S.Supp.1986 § 1364(F) and Attorney General Opinion No. 87-53, that Appellant had purchased an on-going business with delinquent taxes still due the State of Oklahoma, and that a sales tax…
2Cases cited4 opinions
- State Ex Rel. York v. TurpenSupreme Court of Oklahoma · 1984
- Withrow v. Red Eagle Oil Co.Supreme Court of Oklahoma · 1988
- Knudsen Dairy Products Co. v. State Board of EqualizationCalifornia Court of Appeal · 1970
- Beidleman v. BelfordSupreme Court of Oklahoma · 1974
3Cited by4 opinions
- Schnyder v. State Board of EqualizationCalifornia Court of Appeal · 2002
- Red, White & Blue Transmission, Inc. v. Department of Revenue ServicesConnecticut Superior Court · 1994
- Mr. Pizza II, Inc. v. Comptroller of the TreasuryCourt of Special Appeals of Maryland · 2001
- Opinion No. Ag, Oklahoma Attorney General Reports1987