Dave Gustafson & Co. v. State

ROBERTS, Judge.

Plaintiff, a contractor engaged in constructing and repairing highways, seeks a refund in the sum of $31,845.24 paid by him under the Use Fuel Tax Act, enacted by Chapter 362, Laws 1941 (SDCL 1967, Chap. 10-48), for motor fuel used in the construction of interstate highways. The right-of-ways were acquired by the state prior to commencement of construction and not opened for public travel during construction.

The title of the Use Fuel Tax Act reads: "An Act Levying a Tax of Four Cents Per Gallon Upon All Gases and Liquids Used in the Internal Combustion Engines For the…