(Download) "In Re Phillips Petroleum Co." by Supreme Court of the State of Oklahoma * eBook PDF Kindle ePub Free
eBook details
- Title: In Re Phillips Petroleum Co.
- Author : Supreme Court of the State of Oklahoma
- Release Date : January 05, 1982
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 56 KB
Description
1 This matter presents the question of whether the Oklahoma Tax Commission has the authority to extend beyond thirty (30) days the time within which a taxpayer may file a protest of taxes under 68 O.S. 1971 § 221 if no action is taken to extend the protest period within thirty (30) days following the issuance of a proposed assessment. We hold that the Oklahoma Tax Commission is without such authority under the facts of this case; that the tax assessment in this case is final and absolute; and therefore that the order of the Oklahoma Tax Commission dismissing Phillips protest is affirmed.
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