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  5. 933 P.2d 935 (1995)
 

MATTER OF FRANCHISE TAX PROTEST OF FARMERS CO-OP.

No. 85178.

933 P.2d 935 (1995)

In the Matter of the FRANCHISE TAX PROTEST OF FARMERS COOPERATIVE ASSOCIATION OF CLINTON, Oklahoma. FARMERS COOPERATIVE ASSOCIATION, CLINTON, Oklahoma, Appellant, v. STATE ex rel. OKLAHOMA TAX COMMISSION, Appellee.

Court of Appeals of Oklahoma, Division No. 3.

Certiorari Denied February 4, 1997.

Attorney(s) appearing for the Case

Julia C. Rieman, Enid, for Appellant.

Gregory K. Frizzell, General Counsel, Oklahoma Tax Commission, David Allen Miley, Asst. Gen. Counsel, Oklahoma City, for Appellee.

Released for Publication by Order of the Court of Appeals of Oklahoma, Division No. 3.

OPINION

HUNTER, Presiding Judge:

The Farmers Cooperative Association of Clinton, Oklahoma, (Clinton Coop or Appellant) is an agricultural cooperative association organized under the authority of the Cooperative Marketing Association Act, 2 O.S.1991 § 361 et seq. In 1992, Clinton Coop filed a claim for...

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