Legal Opinion

RICHARDSON v. STATE ex rel. OKLAHOMA TAX COMMISSION

Supreme Court of Oklahoma

Decided November 1, 2017No. Case Number: 116162PublishedCited by 6 opinions

1Opinion of the Court

WATT, J.:

¶ 1 On June 28, 2017, Petitioner filed an application to assume original jurisdiction, in this Court, to challenge H.B. 2433,1 2348,2 and 14493 as unconstitutional revenue bills under Article V, Section 33 of the Oklahoma Constitution and to request declaratory judgment or other relief. Respondents argued that none of the bills are revenue bills, therefore they do not violate Article V, Section 33. On August 8, 2017, we heard oral arguments in this matter.

¶ 2 H.B. 2433 partially removes the exemption from paying state sales tax on the purchase of a motor vehicle. On August 31, 2017,…

2Cases cited5 opinions

  1. Rogers v. Excise Bd. of Greer CountySupreme Court of Oklahoma · 1984
  2. Dank v. BensonSupreme Court of Oklahoma · 2000
  3. FENT v. FALLINSupreme Court of Oklahoma · 2014
  4. Oklahoma Automobile Dealers Ass'n v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2017
  5. SIERRA CLUB v. STATE ex rel. OKLAHOMA TAX COMMISSIONSupreme Court of Oklahoma · 2017

3Cited by6 opinions

  1. Proe v. Diamond HomesCourt of Civil Appeals of Oklahoma · 2025
  2. HUNSUCKER v. FALLINSupreme Court of Oklahoma · 2017
  3. HUNSUCKER v. FALLINSupreme Court of Oklahoma · 2017
  4. HUNSUCKER v. FALLINSupreme Court of Oklahoma · 2017
  5. RICHARDSON v. STATE ex rel. OKLAHOMA TAX COMMISSIONSupreme Court of Oklahoma · 2017

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