IN RE JEFFERSON LINES, INC.

No. 93-1684.

15 F.3d 90 (1994)

In re JEFFERSON LINES, INC., Debtor. STATE OF OKLAHOMA ex rel. OKLAHOMA TAX COMMISSION, Appellant, v. JEFFERSON LINES, INC., Appellee.

United States Court of Appeals, Eighth Circuit.

Decided January 21, 1994.


Attorney(s) appearing for the Case

Stanley P. Johnston, Deputy General Counsel of the Oklahoma Tax Com'n, Oklahoma City, OK, argued (J.I.M. Caldwell and Craig S. Key, Asst. General Counsel of the Oklahoma Tax Com'n, on the brief), for appellant.

Loren A. Unterseher, Minneapolis, MN, argued (Steven D. DeRuyter, on the brief), for appellee.

Before RICHARD S. ARNOLD, Chief Judge, BEAM, Circuit Judge, and JACKSON, District Judge.


RICHARD S. ARNOLD, Chief Judge.

In 1989, the Oklahoma Tax Commission sought payment from Jefferson Lines, Inc., the debtor in a Chapter 11 bankruptcy proceeding, for unpaid sales tax on the gross price of interstate bus tickets sold in Oklahoma. The State law, Okla.Stat. Title 68, § 1354(1)(C), requires Jefferson to collect and remit sales tax on the gross price of every bus ticket sold in Oklahoma.1 The statute applies to the sale...

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