CITIES SERVICE GAS CO. v. TAX COM'N

No. 70127.

774 P.2d 468 (1989)

CITIES SERVICE GAS COMPANY, a corporation whose corporate name has been changed to Williams Natural Gas Company; Colorado Interstate Gas Company, a corporation; El Paso Natural Gas Company, a corporation; Kansas-Nebraska Natural Gas Company, Inc., a corporation whose corporate name has been changed to KN Energy, Inc.; Michigan Wisconsin Pipeline Company, a corporation; Natural Gas Pipeline Company of America, a corporation; Northern Natural Gas Company a division of Internorth, Inc., a corporation; Panhandle Eastern Pipeline Company, a corporation; and Transwestern Pipeline Company, a corporation, Appellants, v. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

May 2, 1989.


Attorney(s) appearing for the Case

Lee B. Thompson, William J. Legg, S. Paul Hammons, Andrews, Davis, Legg, Bixler, Milsten & Murrah, Oklahoma City, for appellants.

Bryce A. Baggett, Oklahoma City, for appellee.


KAUGER, Justice.

The issue presented is whether the Oklahoma Conservation Excise Tax is unconstitutional under either the United States and Oklahoma Constitutions. Specifically, the appellants/pipeline companies allege that the Oklahoma's Conservation Excise Tax violates the Commerce Clause, the Supremacy Clause, the Equal Protection Clause, the Due Process Clause, the Privileges and Immunities Clause and is contrary to the...

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