Supreme Court of Oklahoma May 28, 1991, No. 73331 (Carlson Reserve Corp. v. State ex rel. Oklahoma Employment Security Commission)

KAUGER, Justice.

We granted certiorari on April 29, 1991, to address the first impression question of whether 40 O.S.1981 § 1-208(4) renders a parent corporation liable for delinquent unemployment compensation taxes incurred by its wholly owned subsidiary. We find that it does.