Western Petroleum Importers, Inc. v. Friedt

This appeal involves the interpretation and *422application of section 13 of the taxpayer protection act, Laws of 1994, ch. 2, p. 18 (Initiative 601). Section 13 expired on July 1, 1995, just three days after we heard oral argument in the case, and the same day the key provisions of Initiative 601 became effective.

At issue is whether the Legislature’s repeal of a tax exemption and tax credit relating to gasohol production and distribution is a "raise” in existing taxes that is subject to the terms of section 13 and, consequently, must be approved by a majority of the voters at a general election…