Court Opinion

ID: 9774964
Source: CourtListenerOpinion
Date Created: 2023-08-29 18:39:36.248032+00
Date Added: 2024-06-11T07:32:18.375682
License: Public Domain

Ed. F. MoFaddin, Associate Justice (concurring and dissenting). It is my mature conclusion that the State of Oklahoma is entitled to prevail as to all counts in this case. Kansas has a tax reciprocity statute similar to our Act 73 of 1951. The Supreme Court of Kansas construed the Kansas Statute in the case of State of Oklahoma v. H. D. Lee Co., 174 Kan. 114, 117, 254 Pac. 2d 291. I agree with the construction which the Kansas Supreme Court gave to its tax reciprocity statute; and I think that, under the Arkansas tax reciprocity statute, the State of Oklahoma is entitled to full recovery in this case.