Continental Oil Company (Conoco) appeals from an order of the State Board of Equalization (Board) denying it tax relief to which Conoco contends it is entitled under 68 O.S. 1971, § 1001(h).
Oklahoma levies a tax equal to seven percent (7%) of the gross value of the production of oil and gas within the state. 68 O.S. 1971, § 1001(a). Conoco sought relief under § 1001(h) which provides...
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