PHILLIPS PETROLEUM CO. v. OKLAHOMA TAX COM'N

No. 47935.

542 P.2d 1303 (1975)

PHILLIPS PETROLEUM COMPANY, a corporation, Appellant, v. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

Rehearing Denied December 9, 1975.


Attorney(s) appearing for the Case

Lloyd G. Minter, C.J. Roberts, Bartlesville, Edward J. Fauss, Galen E. Ward, Oklahoma City, for appellant.

Lester D. Hoyt, Stanley J. Alexander, Clyde E. Fosdyke, Oklahoma Tax Commission, Oklahoma City, for appellee.


BARNES, Justice:

Appellant, Phillips Petroleum Company, is the owner and/or operator of several oil and gas leases in Osage County, Oklahoma. It seeks, by this action, to recover certain gross-production taxes paid on oil and/or gas produced during the month of May, 1971, from said leases located in Osage County, Oklahoma.

In 1971, the Oklahoma Legislature raised the gross-production tax from 5% to 7%. Appellant paid the additional 2% tax under protest and...

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