CompSource Mutual Ins. Co. v. Oklahoma ex rel. Okla. Tax Comm.

CompSource Mutual Insurance Company and the Oklahoma Association of Electric Self Insurers requested rebates from the Oklahoma Tax Commission based upon previously paid Multiple Injury Trust Fund assessments. The requests were denied as an Executive Order by the Governor stated the authority for the rebates had been repealed by implication and directed no rebates be funded. The parties seeking rebates filed a protest with the Oklahoma Tax Commission. The protests were consolidated and an administrative law judge concluded the Protestants were entitled to the rebates. The Tax Commission, with two Commissioners voting, denied both protests and directed the administrative law judge to issue findings, conclusions and recommendations consistent with the denial. The protestants appealed to the Oklahoma Supreme Court in separate appeals. Protestants filed motions to retain which were granted and their appeals were made companion appeals by prior order of the Court. The Supreme Court consolidated the cases for a single opinion, holding no repeal by implication occurred, the statute at issue was not expressly repealed by the Legislature, no due process violation occurred when the requests for rebates were denied, protestants were not entitled to payment of interest on their rebates, and the cases were remanded to the Tax Commission for processing the protestants' requests for rebates. View "CompSource Mutual Ins. Co. v. Oklahoma ex rel. Okla. Tax Comm." on Justia Law