PRICE v. STATE EX REL. OKLAHOMA TAX COM'N

No. 91,165.

968 P.2d 1227 (1998)

1998 OK 99

Nanette Holt PRICE, as conservator for Norma R. Holt, and Norma R. Holt, debtor-in-possession, Plaintiffs, v. STATE of Oklahoma ex rel. OKLAHOMA TAX COMMISSION, Defendant.

Supreme Court of Oklahoma.

As Corrected October 19, 1998.


Attorney(s) appearing for the Case

John B. Turner, Stuart, Biolchini, Turner & Givray, Paul J. Cleary, Boone, Smith, Davis, Hurst & Dickman, Diana H. Clark, Tulsa, for Plaintiffs.

Thomas E. Kemp, General Counsel, Oklahoma Tax Commission, Joseph P. Gappa, Assistant General Counsel, Oklahoma Tax Commission, for Defendant.


WATT, J.:

STATEMENT OF FACTS

¶ 1 The United States Bankruptcy Court for the Northern District of Oklahoma certified the following question of state law to us under Revised Uniform Certification of Questions of State Law Act, 20 O.S.1991 §§ 1601 et seq.:

Is interest due to taxpayer on refunds for pre-1987 tax years where a taxpayer voluntarily pays the taxes at the time of filing of original returns, and then timely files amended returns...

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