V-1 Oil Co. v. State Tax Commission

BAKES, Justice.

This action was commenced by the plaintiff appellants, V-l Oil Company, a gasoline retail dealer, and Blair Dean, Inc., a gasoline wholesale dealer, against the defendant respondent State Tax Commission for the recovery of motor fuel excise taxes which V-l and Blair Dean allege to have paid pursuant to the requirements of a statute which they contend was ineffective for a three month period during which the statute was enforced by the Tax Commission. The controversy arose because 1972 I.S.L., ch. 209, which was approved on March 22, 1972, amended then existing I.C. § 49-1210…