Sierra Club v. Oklahoma ex rel. Oklahoma Tax Comm’n

Petitioner, Sierra Club, requested the Oklahoma Supreme Court to assume original jurisdiction and petitioned for a writ of prohibition or mandamus. Petitioner alleged that House Bill 1449 was a revenue bill that violated Article V, Section 33 of the Oklahoma Constitution. H.B. 1449 created the Motor Fuels Tax Fee for electric-drive and hybrid-drive vehicles, of $100 and $30 per year respectively, and directed that the money from the fees be deposited to the State Highway Construction and Maintenance Fund. The House passed H.B. 1449 on May 22, 2017 and the Senate passed it on May 25, 2017. H.B. 1449 passed with more than 51%, but less than 75%, of the vote in both chambers. It was scheduled to take effect November 1, 2017. The Oklahoma Supreme Court assumed original jurisdiction and transformed the petition into a request for declaratory relief. The Court found H.B. 1449 was enacted to raise revenue and was in violation of Article V, Section 33 of the Oklahoma Constitution. View "Sierra Club v. Oklahoma ex rel. Oklahoma Tax Comm'n" on Justia Law