TULSA, Okla. (AP) — The Oklahoma Tax Commission says the state could lose as much as $450 million if a court ruling about a capital-gains tax deduction stands. The Tax Commission this week asked the Oklahoma Supreme Court to overturn a lower court ruling or prevent the ruling from being applied retroactively. The Tulsa World reports that in January, the Court of Civil Appeals ruled a state law was unconstitutional. That law treats capital gains tax deductions of Oklahoma-based companies differently from those of out-of-state companies. The appeals court reheard the issue at the Tax Commission's request. That court upheld its initial ruling in a substitute opinion last month, but limited it to the company that brought the suit. The Tax Commission says the substitute opinion still leaves the state at risk of losses.