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Oct. 23, 2013 ! The Journal Record !

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Tax law battle

The following is a Journal Record column featuring summaries of previous-week posts from Capitol reporter Marie Price's online subscription blog 23rd and Lincoln, where she details and analyzes issues from the Legislature, executive agencies and courts for the
Journal Record Legislative Report. The Oklahoma Supreme Court has granted the Oklahoma Tax Commission's petition to hear a case in which a company contends that the state's capital gains tax law discriminates against firms in other states. The Court of Civil appeals previously held language in the law to be discriminatory under the Commerce Clause. The ruling was appealed by the Tax Commission, whose order the court reversed. The statute was challenged by CDR Systems Corp. In 2008, the polymer concrete and fiberglass parts manufacturer operated a plant in Waynoka. The company filed for a capital gains deduction for that year because it sold its assets to another firm. The challenged statute authorizes a capital gains deduction for Oklahoma companies after a holding period of three years, compared with five years for out-of-state businesses seeking a deduction for similar sales of property located in Oklahoma. The appellate court reheard the case, but issued another ruling of unconstitutionality. However, it limited its ruling to the discriminatory language distinguishing between Oklahoma and nonOklahoma companies regarding sales of property located in the state. The court said its decision addressed only the claims before it. But the appellate judges made the ruling retroactive, directing the commission to allow the deduction claimed by CDR on its 2008 return. Tax Commission attorneys contended that the retroactive provision could cost the state more than $450 million in claims for capital gains-claim refunds. CDR Systems termed the commission's claim "irrelevant, unsubstantiated and speculative," also arguing that it was not raised at any previous point in the case.

The editorial cartoon above does not necessarily reflect the views of The Journal Record. We believe in and facilitate a free exchange of ideas from both ends of the political spectrum.

Drew Scott PRUITT EDMONDSON Guest

COLUMN

Domestic violence knows no party lines

With Washington's bitter divide dominating the news, we wanted to take a moment to display the unity that makes our state great, and our nation a beacon to the world. October marks Domestic Violence Awareness Month. Although we come from different sides of the political aisle, our collective experience serving as the state's chief legal officer has shown us firsthand the devastating effect domestic violence has on Oklahoma families and communities. We have worked with countless moms through the state attorney general's Address Confidentiality Program to keep them and their children hidden from their abusers, helped another 20,000-plus sign up for the Victim Information and Notification Everyday, or VINE, program to receive notice of prisoner release or transfer, and provided homes and hope for the overwhelming number of families with children who pack our state's domestic violence shelters looking for refuge. We cannot let them down. This month, we received the latest statistics on Oklahoma's national ranking for domestic violence homicides, and it isn't good. The Violence Policy Center ranked Oklahoma third in the nation in the number of women murdered by men, up from 17th the year before. Statistics from the Oklahoma State Bureau of Investigation show that Oklahoma law enforcement agencies received more than 24,000 reports of domestic violence in 2011. Unfortunately, these aren't just statistics. Each victim of domestic violence is someone's child, someone's sister, someone's mom or dad. Domestic violence knows no party lines. It doesn't care about your politics, the color of your skin or the balance in your bank account. Many victims of violence live this nightmare in secret; too ashamed or too dejected to get help. No one is immune to these grim numbers. Because of that, we need everyone to take notice and speak up. It is because of these statistics and the people they represent that we stand together today, not as Republican or Democrat, but as Oklahomans. We unite to tell Oklahomans of every political stripe that domestic violence is a crime, and to ask for their support for the abused, for the brave men and women in law enforcement and for the dedicated victim advocates across Oklahoma. They deserve our support. Domestic violence is a serious issue that requires a serious response. The offenders must be punished, the victims supported. Oklahoma leaders and law enforcement must continue to work to change the culture of domestic violence in Oklahoma. On this we can agree. If you or someone you know needs help, please call Oklahoma's free Safeline 24 hours a day at (800) 522SAFE.

To read full versions of Marie's daily Capitol insider blog, we invite you to subscribe to 23rd and Lincoln. For more information, go to jrlr.net/23rd-andLincoln/.

Attorney General Scott Pruitt, a Republican, succeeded Drew Edmondson in 2011. Edmondson, a Democrat, served four terms as Oklahoma's attorney general from 1995 to 2011.