V-1 Oil Co. v. Idaho State Tax Commission

SCHROEDER, Justice.

V-l Oil Company and Mark J. Bennion, d/b/a B-D Oil Company, appeal the summary judgment decision of the district court that the “Trust Fund” tax (Idaho Code §§ 41-4908 - 4909) is a constitutional and proper exercise of the legislature’s authority. The Court affirms the decision of the district court.

I

BACKGROUND AND PRIOR PROCEEDINGS

The legislature passed the Petroleum Clean Water Trust Fund Act (I.C. §§ 41-4908 - 4909) in 1990 to insure owners and operators of petroleum storage tanks against possible releases of petroleum from leaky storage tanks. The funds for this trust…