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PRIVATE TRUCK COUNCIL v. TAX COM'N

No. 68401.

806 P.2d 598 (1990)

PRIVATE TRUCK COUNCIL OF AMERICA, INC., Circle W. Transportation, Inc., and Roy E. Griffis, On behalf of Themselves and all Others Similarly Situated, Appellants, v. OKLAHOMA TAX COMMISSION, et al., Appellees, and Associated Motor Carriers of Oklahoma, Inc., Intervenor.

Supreme Court of Oklahoma.

As Amended March 5, 1991.

Attorney(s) appearing for the Case

William B. Rogers & Associates, by William B. Rogers and Ronald C. Palmatary, Oklahoma City, and Zuckert, Scoutt, Rasenberger & Johnson, by Richard A. Allen and Andrew R. Plump, Washington, D.C., for appellants.

Oklahoma Tax Com'n by Joe Mark Elkouri and Stanley Johnston, and Office of the Atty. Gen., by Thomas L. Spencer, As Intervenor, Oklahoma City, for appellees.

Kimball, Wilson & Walker, by Thomas G. Ferguson, Jr., Oklahoma City, for intervenor.

DOOLIN, Justice.

Appellants Private Truck Council of America, Inc., Circle W. Transportation, and Roy E. Griffis, (Truckers)1 have challenged the constitutionality of 47 O.S.Supp. 1986 § 1120(K) and 68 O.S.Supp.1982 § 607.1. The questioned statutes impose fees and taxes on out of state motor carriers, operating in Oklahoma, in the same manner...

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