Legal Opinion
Pioneer Oil Co. v. State Department of Revenue
Supreme Court of Florida
Decided July 23, 1981No. 59147PublishedCited by 2 opinions
1Opinion of the Court
McDONALD, Justice.
The Court accepted jurisdiction to review alleged conflict between Pioneer Oil Co., Inc. v. State Department of Revenue, 381 So.2d 263 (Fla. 1st DCA 1980), and Anderson v. State Department of Revenue, 380 So.2d 1083 (Fla. 3d DCA 1980), disapproved, 403 So.2d 397, (Fla.1981). Art. V, § 3(b)(3), Fla.Const. Although we consolidated these cases for oral argument, we choose to issue separate opinions. We approve the First District’s decision in Pioneer.
Section 206.87(1), Florida Statutes (Supp. 1978), imposes an eight-cent excise tax on each gallon of special fuel sold and makes…
2Cases cited5 opinions
- State Dept. of Revenue v. AndersonSupreme Court of Florida · 1981
- United States Gypsum Company v. GreenSupreme Court of Florida · 1959
- State ex rel. Szabo Food Services, Inc. of North Carolina v. DickinsonSupreme Court of Florida · 1973
- Pioneer Oil Co., Inc. v. STATE, ETC.District Court of Appeal of Florida · 1980
- Anderson v. State, Dept. of RevenueDistrict Court of Appeal of Florida · 1980
3Cited by2 opinions
- TA Operating Corp. v. State, Department of RevenueDistrict Court of Appeal of Florida · 2000
- Chestnut Fleet Rentals, Inc. v. State, Department of RevenueDistrict Court of Appeal of Florida · 1990