Willbarb Petroleum Carriers, Inc. v. Cory

Opinion

SPARKS, J.

The question in this case is whether plaintiff Willbarb Petroleum Carriers, Inc., a distributor of motor vehicle fuel, timely filed an application for a refund of a fuel tax. The issue turns on which of two procedures under the Motor Vehicle Fuel License Tax Law (Rev. & Tax. Code, § 7301 et seq.) governs the refund application in this case. The first procedure is found in the article dealing with refunds on specified sales (Rev. & Tax. Code, §§ 8101-8107), and authorizes a refund for a purchaser who later exports the fuel for use outside of California. (Rev. & Tax. Code, §…