Check out the latest photo gallery from Tracy Lee, with pictures from Chan Sung Jung and Dustin Poirier's memorable fight, Donald Cerrone's win and more.

In an email correspondence to MMA Payout, a representative from state representative Tom Newell’s office stated that after extensive research and legal analysis of the issue, an attorney on behalf of the Athletic Commission concluded that the law could not be successfully defended.

Representative Newell is sponsoring SB1533, a bill that would grant the Oklahoma Athletic Commission $200,000 to fund combat sports in the state. “SB1533 Oklahoma Athletic Commission PPV law is assigned to a conference committee with language deleting the unconstitutional fee.  We don’t anticipate having any problems,” stated Representative Newell in an email to MMA Payout.  Thus, despite striking down the tax, SB1533 should pick up for the loss of the tax revenue.

Below is the fiscal analysis from the Conference Committee Report from today:

The measure deletes the State Athletic Commission’s Gross Receipts Assessment as it pertains to certain telecasts and pay-per-views.  Prevailing legal opinion is that these assessments are unenforceable therefore; the measure brings current statutes into conformity with the prevailing legal opinion.  The Commission expects to loose (sic) approximately $240,000 annually in revenue as a result of the assessment no longer being collected; however this fiscal impact is not a result of HB 2746, but a result of the legal determination that the assessment is unenforceable.  The measure has no direct fiscal impact on the State Budget or Appropriations

Payout Perspective:

MMA Payout will have more on this news in the coming days.  It may have boiled down to an analysis of the Dormant Commerce Clause as it affected interstate commerce.  According to representative Newell’s office, the tax had been thoroughly examined by the state’s attorneys to determine the constitutionality of the law. The good news is that based on SB1533 it looks like combat sports will continue in Oklahoma.

Coming off a loss to Johny Hendricks, a bout with Penn, a former champion at lightweight and welterweight, would certainly pique Koscheck's interest. Not only would it draw considerable fan interest because of Penn's vast legions of fans, but it's the kind of win that could get Koscheck back on track.

Unfortunately for Koscheck, Penn is completely retired and appears to have no interest in returning to the fight life. He responded, " I know it costs a lot of money to live that lavish lifestyle, big house, fast cars & you need big fights but sorry I'm not coming back anytime soon!"

Perhaps now the MMA world will believe that Penn really retired after losing to Nick Diaz in November. He was also talked about as an opponent with Gilbert Melendez and had to shoot that down, too. Penn had a great MMA career and is now enjoying the retired life in Hawaii. Would you give that up?

He chose to take only a few days off, however, before returning to the gym on Monday. It paid off for him big-time on Thursday when he was offered, and quickly accepted, a contract to fight Stefan Struve on May 26 on the main card of UFC 146 at the MGM Grand Garden in Las Vegas.

Mark Hunt injured a knee in training and had to withdraw from the fight with Struve on the all-heavyweight card next week. The UFC offered the bout to Johnson, who came out of his first-round win over Barry unscathed.

He said he never hesitated in accepting the offer.

"This is what we do and it's my job to fight," Johnson told Cagewriter. "They called me up and I'm still in good shape. A fight is a fight, no matter who it is, or what. My job is to take the fight. I jumped right on it."

Johnson said he weighs 250, so he won't even have to worry about cutting weight to make the 265-pound limit for his fight against Struve.

At 6-11, Struve will have a seven-inch height advantage over the 6-4 Johnson, but Johnson insisted it won't matter.

"His reach is 83 and mine is 81 or 82," Johnson said. "I'm faster and I hit harder. I'm aggressive and I'll be right there in his face."

He was aggressive against both Barry and Joey Beltran, whom he knocked out on Jan. 28 at UFC on Fox 2. He took a few hellacious leg kicks from Barry in the early moments of the May 5 fight, but said he didn't feel them.

When friends brought it up to them, he acted surprised, saying he checked the kicks. But when he looked at the film, he realized he was hit full bore by Barry, one of the hardest kickers in the sport. But Johnson had prepared for Barry by training with kick boxer Carter Williams, himself a great kicker.

"That's what happens when you train with Carter," Johnson said, chuckling. "Eventually, you don't feel a thing."

He was a virtual unknown to UFC fans as 2012 began, known primarily as the fighter who was shot in the abdomen during a Fourth of July family reunion a few years ago. But if he beats Struve, he'll be 3-for-3 in 2012 with seven months still to go.

He hasn't heard much from UFC president Dana White, but said it didn't matter.

"My bonus check said enough for me," he said.

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1. Where do Josh Barnett and Daniel Cormier stand in the heavyweight division? Both Josh Barnett and Daniel Cormier are expected to be brought over to the UFC after this fight. While Strikeforce originally promised the grand prix winner a fight in Strikeforce after the win, every other heavyweight in their employ is now in the UFC. It's more likely that they will be in the UFC sooner than later, and how they perform in this Saturday's bout will decide what kind of challenge they will be given.

A strong performance can ensure the winner starts near the top of the ladder, fighting in an elimination bout. A weak, boring performance means the loser may end up having a long way to fight before getting anywhere near UFC gold.

2. Is Gilbert Melendez one of the world's best lightweights? Though fighting in one of the most packed weight classes, Melendez hasn't fought Frankie Edgar, Benson Henderson or any of the other top lightweights of the UFC, so it's hard to know where to rank him. With Josh Thomson, Melendez will get a chance both to prove himself against a tough opponent and a shot at winning the rubber match.

3. Who deserves a shot at the Strikeforce light heavyweight belt? Since Dan Henderson left for the UFC, the Strikeforce light heavyweight strap has been sitting on a shelf, collecting dust. Saturday's bout between Rafael "Feijao" Cavalcante and Mike Kyle will help Strikeforce decide who should get that shot at the vacant title.

What questions are missing? Speak your mind in the comments, on Facebook or on Twitter.

Related Josh Barnett video from Yahoo! Sports:

Geez. You can't mess with the man's car before he fights.

Both Thomson and Daniel Cormier, a player in the prank, will fight at Strikeforce this weekend. Will it be a good weekend for the AKA fighters? Tell us in the comments, on Twitter or on Facebook.