Oral Roberts University v. Oklahoma Tax Commission

Decided 1985-11-25

Cited by 116 later decision(s) in our corpus · see the citation network in Lexace

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SUMMERS, Justice. At issue is whether the Oklahoma Tax Commission may by its own order modify its former long standing interpretation of a statute relating to the state sales tax. We hold that under the facts of this case (which are uncontroverted) it may not. A *1014 chronological statement of t…

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