Champlin Refining Co. v. Cruse

This case involves section 2 of the Colorado motor fuel excise tax statute. S.L. ’33, page 715, as amended by chapter 170, S.L. ’35 — being section 382, chapter 16, ’35 C.S.A. Plaintiff in error, plaintiff below, paid, under protest, $270.64 which the department of revenue determined to be due for the period January 1941 to March 1943, inclusive. Plaintiff took the position that, as a Colorado distributor purchasing gasoline from a company owning a bulk plant at Kerrick, Oklahoma, it was entitled under the law to a deduction of two per cent for shrinkage. Following an adverse determination by…