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MATTER OF REQUEST OF HAMM PRODUCTION CO. FOR EXT.

No. 58057.

671 P.2d 50 (1983)

In the Matter of the Request of HAMM PRODUCTION COMPANY FOR AN EXTENSION OF TIME IN WHICH TO PROTEST PROPOSED GROSS PRODUCTION TAX ASSESSMENTS ISSUED ON JULY 21, 1981.

Supreme Court of Oklahoma.

October 4, 1983.

Attorney(s) appearing for the Case

Charles Elder, John Mantooth, Elder, Mantooth & Haxel, Purcell, for appellant.

J. Lawrence Blankenship, Gen. Counsel, Joe Mark Elkouri, Asst. Gen. Counsel, Okl. Tax Com'n, Oklahoma City, for appellee.

LAVENDER, Justice:

The issue on appeal is whether the Oklahoma Tax Commission has jurisdiction under 68 O.S. 1981 § 221 to grant an extension of time in which to protest a proposed assessment made under 68 O.S. 1981 § 221 where the application therefor was filed after the expiration of the thirty days to protest afforded by § 221(c), but within the ninety days discretional period referred to in § 221(f). We hold that failure of the taxpayer to...

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