Legal Opinion
Central Vermont Railway, Inc. v. Department of Taxes
Supreme Court of Vermont
Decided July 20, 1984No. 83-437PublishedCited by 8 opinions
1Opinion of the CourtUnderwood, J.
Central Vermont Railway, Inc. (CVR) appeals from a decision of the Washington Superior Court denying it a refund for the Vermont sales and use tax paid during the period of April 1978 through June of 1981 (refund period). The disputed taxes were paid by CVR on the diesel fuel used to power its locomotives during the refund period; CVR argues that purchases of this fuel were exempted from the sales and use tax during the refund period.
In April of 1981, CVR requested a refund of the sales and use tax paid on this diesel fuel; such a remedy is authorized by 32 V.S.A. § 9781(a). The refund…
2Cases cited5 opinions
- In re G. F.Supreme Court of Vermont · 1982
- Heisse v. StateSupreme Court of Vermont · 1983
- Hadwen, Inc. v. Department of TaxesSupreme Court of Vermont · 1980
- Wetterau, Inc. v. Department of TaxesSupreme Court of Vermont · 1982
- Brattleboro Chalet Motor Lodge, Inc. v. ThomasSupreme Court of Vermont · 1971
3Cited by8 opinions
- State v. CatsamSupreme Court of Vermont · 1987
- In re G.T.Supreme Court of Vermont · 2000
- Addison County Community Action v. City of VergennesSupreme Court of Vermont · 1989
- Northwest Vermont Solid Waste Management District v. Central Vermont Solid Waste Management DistrictSupreme Court of Vermont · 1992
- Highland Development Co., LLC & JAM Golf, LLC Master PlanVermont Superior Court · 2010
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