Deforest v. Flournoy

This is a consolidated appeal in two lawsuits. Each suit seeks refund of the motor vehicle fuel license tax collected by the State Controller on gasoline purchased by plaintiff during a period in the years .1962 through 1964. Plaintiff appeals from adverse judgments.

The Motor Vehicle Fuel License Tax Law includes section 8101, Revenue and Taxation Code, directing refund of the gasoline tax to certain nonhighway users. During the time in question section 8101 provided in part: “The following persons who have paid a license tax for motor vehicle fuel, either directly or to the vendor from whom…