PROF. INVESTORS LIFE INS. CO. v. OKLAHOMA TAX COM'N

No. 75178.

825 P.2d 1292 (1991)

In the Matter of the Claim for Refund of Sales Tax. PROFESSIONAL INVESTORS LIFE INSURANCE COMPANY, Appellant, v. OKLAHOMA TAX COMMISSION, Appellee.

Supreme Court of Oklahoma.

Rehearing Denied March 4, 1992.


Attorney(s) appearing for the Case

James R. Lieber, Tulsa, for appellant.

Joe Mark Elkouri, General Counsel, Tony Mastin, Asst. General Counsel, Oklahoma Tax Com'n, Oklahoma City, for appellee.


HODGES, Vice Chief Justice.

This is an appeal from an order of the Oklahoma Tax Commission (Commission) for a refund of sales tax. The appellant, Professional Investors Life Insurance Company (Professional), underwrites insurance in Oklahoma. Professional pays an annual tax on premiums generated from the sale of insurance (premium tax) pursuant to Okla. Stat. tit. 36, § 624.1 Public Service Company of Oklahoma (PSO) has provided electric...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases