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  5. 789 P.2d 1287 (1990)
 

CITY OF OKLAHOMA CITY v. OKLAHOMA TAX COM'N

No. 68405.

789 P.2d 1287 (1990)

The CITY OF OKLAHOMA CITY, a Municipal Corporation, Appellant, v. The OKLAHOMA TAX COMMISSION, Cindy Rambo, Chairman, Appellees.

Supreme Court of Oklahoma.

As Corrected May 1, 1990.

Attorney(s) appearing for the Case

Robert D. Allen, Municipal Counselor, Diane Davis Huckins, Thomas S. Jones, Assistant Municipal Counselors, Oklahoma City, for appellant.

General Counselor, Oklahoma Tax Com'n, Oklahoma City, for appellees.

KAUGER, Justice.

The issues presented are: 1) whether a municipality which contracts with the Oklahoma Tax Commission for the collection of municipal taxes under the authority of 68 O.S.Supp. 1986 § 27021 is entitled to interest earned by taxes deposited in the State Treasury; and 2) if the municipality is entitled to investment interest, whether it may

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