Western Refining Corp. v. State, Department of Revenue

HUME, Judge.

Plaintiffs, Western Refining Corp., Midwest Grain Products, Inc., Energy Sales, Inc., Highway Oil Company, Georgia Pacific Corporation, and Loco, Inc., appeal the summary judgment in favor of defendants, the Colorado Department of Revenue, Alan Chames, and the Department of Highways (State). Plaintiffs (suppliers), who are all in some way involved in the gasohol supply industry in Colorado, contend that the district court erred in its interpretation of § 39-27-101, et seq., C.R.S. (1987 Cum. Supp.) (Act), and in dismissing their complaint, which sought a judgment declaring their…