PRUDENTIAL PROPERTY & CAS. CO. v. GRIMES

No. 66589.

725 P.2d 1246 (1986)

PRUDENTIAL PROPERTY AND CASUALTY COMPANY, et al., Appellants, v. Gerald GRIMES, Insurance Commissioner, State of Oklahoma, Appellee.

Supreme Court of Oklahoma.

Rehearing Denied October 7, 1986.


Attorney(s) appearing for the Case

Ben L. Burdick, Harvey D. Ellis, Jr., and Gayle Barrett, Crowe & Dunlevy, Oklahoma City, for appellants.

Michael C. Turpen, Ned Bastow, and Susan Brimer Loving, Atty. Gen., Oklahoma City, for appellee.


SUMMERS, Justice.

Plaintiffs are fifty out-of-state insurance companies who have challenged Oklahoma's gross premium tax laws on the basis that they deny plaintiffs equal protection of the law. Plaintiffs commenced this action in 1981, and since that time have followed the statutory procedures for a constitutional challenge to the taxes as set forth in 62 O.S. 1981 § 206. Section 206 provides that taxes alleged to be...

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