Legal Opinion
Carmichael Columbia Oil, Inc. v. Department of Revenue
Oregon Tax Court
Decided May 18, 1994No. TC 3538PublishedCited by 1 opinion
1Opinion of the Court
CARL N. BYERS, Judge.
This matter is before the court on cross motions for summary judgment. The facts have been stipulated. The issue concerns the refund of taxes collected under invalid laws.
The 1989 legislature imposed fees on bulk withdrawal of petroleum products. See Or Laws 1989, ch 833, § 140, and Or Laws 1989, ch 1071, §§ 11-19.
Plaintiffs are Oregon corporations in the business of distributing petroleum products within the state. Plaintiffs paid withdrawal fees in accordance with the statutes. The complaint alleges that Carmichael Columbia Oil paid approximately $35,500 and Don…
2Cases cited8 opinions
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Hannan v. Good Samaritan HospitalCourt of Appeals of Oregon · 1970
- Hannan v. Good Samaritan HospitalCourt of Appeals of Oregon · 1970
- Reed v. Department of RevenueOregon Supreme Court · 1990
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Adc Kentrox v. Dept. of Rev.Oregon Tax Court · 2006