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Legal Opinion

Executive Aircraft Consulting, Inc. v. City of Newton

Supreme Court of Kansas

Decided January 22, 1993No. 67,889PublishedCited by 35 opinions

1Opinion of the Court

The opinion of the court was delivered by

Abbott, J.:

Executive Aircraft Consulting, Inc., (Executive Aircraft) filed a declaratory judgment action, challenging the legality of a “fuel flowage fee,” which the City of Newton and Harvey County (defendants) had adopted by ordinance. The trial court found that this fee on all aviation fuel transported onto the premises of the Newton City-County Airport (Airport) was an illegal tax, in violation of K.S.A. 79-3424 (prohibiting any political subdivision except the State of Kansas from imposing a motor vehicle fuel tax) and K.S.A. 12-194 (prohibiting a…

2Cases cited26 opinions

  1. National Cable Television Assn., Inc. v. United StatesSupreme Court of the United States · 1974
  2. United States v. Tax Comm'n of Miss.Supreme Court of the United States · 1975
  3. Brown v. Wichita State UniversitySupreme Court of Kansas · 1976
  4. Carroll v. KittleSupreme Court of Kansas · 1969
  5. Brown v. Wichita State UniversitySupreme Court of Kansas · 1975

21 more not listed; retrieve them via the Exa API.

3Cited by35 opinions

  1. Rockers v. Kansas Turnpike AuthoritySupreme Court of Kansas · 1999
  2. McCarthy v. City of LeawoodSupreme Court of Kansas · 1995
  3. State v. MedeirosHawaii Supreme Court · 1999
  4. Board of Leavenworth County Comm'rs v. McGraw Fertilizer Serv., Inc.Supreme Court of Kansas · 1997
  5. Dillon Stores v. LoveladySupreme Court of Kansas · 1993

30 more not listed; retrieve them via the Exa API.

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