State Ex Rel. Great Northern Ry. Co. v. State Board of Equalization

(dissenting) .

It is my opinion that the only statute of Montana which provides for the refund of gasoline license taxes is section 2396.4, Revised Codes of Montana 1935, as amended by Chapter 67, Session Laws of Montana of 1939, and by Chapter 130, Session Laws of 1947. This section is specific in its terms as to who shall be entitled to a refund or drawback for gasoline license taxes paid and nowhere in said Act can any language be found which either directly or indirectly authorizes a refund of such taxes upon gasoline wasted, spilled or destroyed in transit. Not only does this statute…