Legal Opinion
Standard Oil Co. v. State Tax Commissioner
North Dakota Supreme Court
Decided July 29, 1941No. File No. 6706PublishedCited by 20 opinions
1Opinion of the CourtChristianson, J.
The question presented on this appeal is whether in computing sales tax (Laws 1937, chap 249, Laws 1939, chap 234) on sales of gasoline exempted from the “motor vehicle fuel tax” (Laws 1939, chap 147), there should be included as a part of the sales price on which the sales tax is computed the one cent Federal excise tax on sales of gasoline (48 Stat at L 764, chap 277, 26 USCA § 3412). The laws of this state impose a license tax for the privilege of engaging in business as a dealer in motor vehicle fuel. The tax is measured by the number of gallons sold. Initiated Measure, Laws 1927, p. 547,…
2Cases cited9 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Hassett v. WelchSupreme Court of the United States · 1938
- United States v. MerriamSupreme Court of the United States · 1923
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- Socony-Vacuum Oil Co. v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1936
4 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Gurley v. RhodenSupreme Court of the United States · 1975
- Amerada Hess Corp. v. State Ex Rel. Tax CommissionerNorth Dakota Supreme Court · 2005
- Martin Oil Service, Inc. v. Department of RevenueIllinois Supreme Court · 1971
- F. W. Woolworth Co. v. GrayNorth Dakota Supreme Court · 1951
- Ross Jewelers, Inc. v. StateSupreme Court of Alabama · 1953
15 more not listed; retrieve them via the Exa API.