Hartley Marine Corp. v. Mierke

WORKMAN, Justice.

Hartley Marine Corp. (“Hartley Marine”), The Ohio River Company (“ORCO”), and Crounse Corporation (“Crounse”) appeal 1 from orders entered by the Circuit Court of Kanawha County on January 30, 1995, and February 8, 1995, affirming the administrative decisions of the State Tax Commissioner which denied Appellants’ petitions seeking refunds of West Virginia fuel use tax payments and affirmed an assessment of additional fuel use tax against Hartley Marine. Appellants contend that imposition of the fuel use tax against them violates the Supremacy, Commerce, Due Process, Equal…