Legal Opinion
N.C. Dep't of Revenue v. First Petroleum Servs., Inc.
North Carolina Business Court
Decided February 23, 2018No. 17-CVS-1663Published
1Opinion of the Court
N.C. Dep’t of Revenue v. First Petroleum Servs., Inc., 2018 NCBC 19. STATE OF NORTH CAROLINA IN THE GENERAL COURT OF JUSTICE SUPERIOR COURT DIVISION WAKE COUNTY 17 CVS 1663 N.C. DEPARTMENT OF REVENUE, Petitioner, v. ORDER AND OPINION ON FIRST PETROLEUM SERVICES, PETITION FOR JUDICIAL REVIEW INC., Respondent. 1. This matter is an appeal in a contested tax case. The issue is whether Respondent First Petroleum Services, Inc. (“First Petroleum”) must pay a use tax on materials it purchased and used in fulfilling contracts to construct and install fuel storage tanks and related equipment. The…
2Cases cited16 opinions
- North Carolina Department of Environment & Natural Resources v. CarrollSupreme Court of North Carolina · 2004
- Midrex Technologies, Inc. v. N.C. Department of RevenueSupreme Court of North Carolina · 2016
- Colonial Pipeline Company v. ClaytonSupreme Court of North Carolina · 1969
- Proposed Assessments of Additional Sales v. Jefferson-Pilot Life Insurance Co.Court of Appeals of North Carolina · 2003
- Dillingham v. North Carolina Department of Human ResourcesCourt of Appeals of North Carolina · 1999
11 more not listed; retrieve them via the Exa API.