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IN RE PROTEST OF FREYMILLER, INC.

No. 101,691.

127 P.3d 615 (2005)

2005 OK CIV APP 94

In the Matter of the PROTEST OF FREYMILLER, INC. to the Audits and Registration Fee Assessments Under the International Registration Plan for the 2002 and 2003 License Years. Freymiller, Inc., Appellant, v. State of Oklahoma, ex rel. Oklahoma Tax Commission, Appellee.

Court of Civil Appeals of Oklahoma, Division No. 3.

Certiorari Denied November 21, 2005.

Attorney(s) appearing for the Case

William P. Parker, William P. Parker, P.C., Oklahoma City, OK, and H.N. Cunningham, III, Roberts, Cunningham & Stripling, L.L.P., Dallas, TX, for Appellant.

Douglas B. Allen, General Counsel, Marjorie L. Welch, First Deputy General Counsel, Oklahoma Tax Commission, Oklahoma City, OK, for Appellee.

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

Opinion by CAROL M. HANSEN, Judge.

¶ 1 Appellant, Freymiller, Inc. (Protestant), seeks review of an order of Appellee, State of Oklahoma ex rel. Oklahoma Tax Commission (Commission), denying its protest of the assessment of registration fees for its trucking fleet based on the fleet's actual mileage during its previous...

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