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SIERRA CLUB v. STATE EX REL. OTC

Case Number: 116269.

405 P.3d 691 (2017)

2017 OK 83

SIERRA CLUB, a California not-for-profit corporation, Oklahoma Chapter, Petitioner, v. STATE of Oklahoma EX REL. OKLAHOMA TAX COMMISSION, the Honorable Mary Fallin, Governor, in her official capacity, The Honorable Senator Mike Schultz, Senate President pro tempore, in his official capacity, The Honorable Representative Charles Mccall, Speaker of the House of Representatives, in his official capacity, Respondents.

Supreme Court of Oklahoma.

Decided: October 24, 2017.

Attorney(s) appearing for the Case

James A. Roth , Catherine L. Campbell , and Heather L. Hintz , Phillips Murrah P.C., Oklahoma City, Oklahoma, for Petitioner.

Mithun Mansinghani , Solicitor General, Office of the Oklahoma Attorney General, Oklahoma City, Oklahoma, for Respondents.

¶ 1 The question presented is whether H.B. 14491 is a revenue bill and thus in violation of Article V, Section 33 of the Oklahoma Constitution. We answer in the affirmative.

I. FACTUAL AND PROCEDURAL HISTORY

¶ 2 H.B. 1449 creates the Motor Fuels Tax Fee for electric...

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