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2021 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-282. Ban on class action suits related to the gross receipts tax on mixed beverages.
Universal Citation:
68 OK Stat § 68-282 (2021)
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Notwithstanding any other provision of law, one or more members of a class may not sue as representative parties on behalf of all members of a class, and a court may not hereafter certify a class, on any claim arising from the collection of monies denominated as gross receipts tax on mixed beverages, sales tax or use tax, or in which the damages sought or the injury claimed is monies that have been collected as, or denominated as, gross receipts tax on mixed beverages, sales tax or use tax, and which have been remitted to the Oklahoma Tax Commission or other governmental taxing authority.
Added by Laws 2013, c. 369, § 2.
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