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CONTINENTAL OIL CO. v. OKLAHOMA TAX COM'N

No. 45330.

494 P.2d 650 (1972)

CONTINENTAL OIL COMPANY, a corporation, Petitioner, v. The OKLAHOMA TAX COMMISSION, Respondent, LVO Corporation, a corporation, and Occidental Petroleum Corporation, a corporation, Intervenors.

Supreme Court of Oklahoma.

Rehearing Denied April 19, 1972.

Attorney(s) appearing for the Case

Smith, Leaming & Swan, Hal D. Leaming, Oklahoma City, John Wimbish, Ponca City, for petitioner.

Brown, Verity, Brown & Baker, Geo. L. Verity, Lin Patterson, Oklahoma City, T.E. Waibel, Tulsa, for intervenors.

Albert D. Lynn, E.J. Armstrong, Lester D. Hoyt, Oklahoma City, Larry Derryberry, Atty. Gen., Yvonne Sparger, Asst. Atty. Gen., for respondent.

JACKSON, Justice:

Continental Oil Company, Petitioner, and LVO Corporation and Occidental Petroleum Corporation, Intervenors (their intervention being approved) are paying gross production taxes on the production of petroleum as required by the provisions of 68 O.S.Supp. 1970, § 1001(a), as amended in 1971, 68 O.S. 1971, § 1001(a). Continental and Intervenors are paying their taxes to the Oklahoma Tax Commission...

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