Diamond Shamrock Refining & Marketing Co. v. Nueces County Appraisal District

all Justices join.

In this case we consider whether oil which is imported from abroad directly into Texas, which is its final destination, may be taxed while in transit within Texas under the Import-Export Clause and the Commerce Clause of the United States Constitution. We hold that it may, and we therefore affirm the judgment of the court of appeals. 853 S.W.2d 212.

Diamond Shamrock brought this action as a petition for review under the provisions of Chapter 42 of the Texas Property Tax Code, challenging the determination by the Nueces County Appraisal District and the Nueces County Appraisal…