Legal Opinion
Rutledge Petroleum Corp. v. F & W TRUCKING
Court of Civil Appeals of Alabama
Decided June 16, 1989No. Civ. 6670PublishedCited by 4 opinions
1Opinion of the Court
The State of Alabama made a final assessment for motor fuel taxes against Rutledge Petroleum Corporation (Rutledge). Rutledge sought relief from the assessment in the Circuit Court of Montgomery County. The State filed a motion to dismiss all defendants except the State of Alabama. The circuit court granted the State's motion. Rutledge appeals.
Rutledge is a wholesale distributor of motor fuel products in Alabama. Pursuant to Alabama law, Rutledge is required to pay certain taxes based on the quantity of motor fuel sold. Motor fuel sold for highway use is taxed at a higher rate than motor fuel…
2Cases cited8 opinions
- State v. Norman Tobacco CompanySupreme Court of Alabama · 1962
- Mitchell v. StateCourt of Civil Appeals of Alabama · 1977
- Moore v. STATE, DEPT. OF REVENUECourt of Civil Appeals of Alabama · 1983
- State v. WoodhamSupreme Court of Alabama · 1964
- State v. Ladner & Co., Inc.Court of Civil Appeals of Alabama · 1977
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3Cited by4 opinions
- Gordon, Dana, Still, Knight & Gilmore, LLC v. Jefferson CountyCourt of Civil Appeals of Alabama · 2009
- Ex Parte ShoemakerCourt of Civil Appeals of Alabama · 1993
- Gordon, Dana, Still, Knight & Gilmore, LLC v. Jefferson CountyCourt of Civil Appeals of Alabama · 2009
- Smith v. State Department of RevenueCourt of Civil Appeals of Alabama · 1992