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IN RE SALES TAX CLAIM FOR REFUND OF HOME DEPOT

No. 105,031. Released for Publication by Order of the Court of Civil Appeals of Oklahoma, Division No. 3.

198 P.3d 902 (2008)

2008 OK CIV APP 101

In the Matter of the SALES TAX CLAIM FOR REFUND OF the HOME DEPOT. The Home Depot U.S.A., Inc., Appellant, v. Oklahoma Tax Commission, Appellee.

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

Rehearing Denied August 15, 2008.

Certiorari Denied November 10, 2008.

Attorney(s) appearing for the Case

Richard B. Kells, Kevin B. Ratliff, Hartzog, Conger, Cason & Neville, Oklahoma City, Oklahoma, for Appellant.

Douglas B. Allen, General Counsel, Guy L. Hurst, Assistant General Counsel, Elizabeth A.P. Cates, Assistant General Counsel, Oklahoma Tax Commission, Oklahoma City, Oklahoma, for Appellee.

KENNETH L. BUETTNER, Presiding Judge.

¶ 1 On September 15, 2003, The Home Depot (Home Depot) filed a sales tax refund claim with the Oklahoma Tax Commission, claiming it had paid sales tax on accounts that had become worthless for the period August 1, 2000 through July 31, 2003.1 The claim was denied and Home Depot requested a hearing. After an evidentiary hearing, the Oklahoma Tax Commission (OTC) adopted the findings of fact and...

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