PANHANDLE PRODUCERS AND ROYALTY OWNERS ASS'N v. OKLAHOMA TAX COM'N

No. 104,002.

162 P.3d 960 (2007)

2007 OK CIV APP 68

PANHANDLE PRODUCERS AND ROYALTY OWNERS ASSOCIATION; Cambridge Producers, Ltd.; and Thomas R. Cambridge, Plaintiffs/Appellants, v. OKLAHOMA TAX COMMISSION; and Thomas E. Kemp, Jr., Jerry B. Johnston, and Constance Irby, Tax Commissioners, all in their official capacities, Defendants/Appellees.

Court of Civil Appeals of Oklahoma, Division 1.

Certiorari Denied July 2, 2007.

Approved for Publication July 2, 2007.


Attorney(s) appearing for the Case

John Steven Gardner, Harlan Hentges, Mulinix, Ogden, Hall, Andrews & Ludlam, PLLC, Oklahoma City, Oklahoma, and Joseph F. Becker, Mountain States, Legal Foundation, Lakewood, Colorado, for Plaintiffs/Appellants.

Douglas B. Allen, Guy L. Hurst, Sean R. McFarland, Oklahoma Tax Commission, Oklahoma City, Oklahoma, for Defendants/Appellees.


Released for Publication by Order of the Court Of Civil Appeals of Oklahoma, Division No. 1.

BUETTNER, J.

¶ 1 At issue in this case is the constitutionality of an Oklahoma statute requiring operators to withhold income tax from oil and gas royalty payments made to royalty interest owners who do not reside in Oklahoma. Plaintiffs/Appellants Panhandle Producers and Royalty Owners Association (PPROA), Cambridge Producers, Ltd., and Thomas R. Cambridge, assert...

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