COMPSOURCE MUT. INS. v. STATE EX REL. OTC

Case Number: 116337; 116341.

435 P.3d 90 (2018)

2018 OK 54

COMPSOURCE MUTUAL INSURANCE COMPANY, Protestant/Appellant, v. STATE of Oklahoma EX REL. OKLAHOMA TAX COMMISSION, Appellee. Oklahoma Association of Electric Self Insurers Fund, Protestant/Appellant, v. State of Oklahoma Tax Commission, Respondent/appellee.

Supreme Court of Oklahoma.

Rehearing Denied: January 28, 2019.


Attorney(s) appearing for the Case

Robert G. McCampbell , Travis V. Jett , Gable Gotwals, P.C., Oklahoma City, Oklahoma, for Protestant/Appellant, CompSource Mutual Insurance Company, No. 116,337.

Darren B. Derryberry , Derryberry & Naifeh, LLP, Oklahoma City, Oklahoma, for Protestant/Appellant, Oklahoma Association of Electric Self Insurers Fund, No. 116,341.

Lee Pugh , General Counsel; Elizabeth Field , Deputy General Counsel; and Mary Ann Roberts , Deputy General Counsel, of the Oklahoma Tax Commission, Oklahoma City, Oklahoma, for Respondent/Appellee, No. 116,337 and No. 116,341.


¶1 Protestants requested statutory rebates from assessments paid to the Tax Commission. Tax Commission denied the requests arguing the statutory authority for the rebate, 68 O.S.2011 § 6101, had been repealed by implication when 85A O.S.Supp. 2014 § 31 was amended in 2015. We conclude the 2015 amendment to 85A O.S. ...

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