Court of Civil Appeals of Oklahoma January 30, 1996, No. 85309 (Noram Energy Corp. v. Oklahoma Tax Commission)

OPINION

HANSEN, Presiding Judge:

Appellant, Noram Energy Corporation, formerly ArMa, Inc., hereafter “ArMa”, seeks review of an order of the OMahoma Tax Commission which denied its protest to a proposed gross production tax and petroleum excise tax assessment issued pursuant to 68 O.S.1991, § 1009(g).