Service Oil, Inc. v. Triplett

OPINION

FOLEY, Judge.

Appellant Service Oil, Inc. seeks review of a June 12, 1987 summary judgment determining that under Minn.Stat. § 269.02, subds. 1 and 7 (1986) respondent Thomas Triplett, Commissioner, Minnesota Department of Revenue, correctly imposed an excise tax of 8 cents per gallon on agricultural alcohol gasoline, more commonly referred to as gasohol, rather than 5.5 cents per gallon as alleged by Service Oil. We affirm.

FACTS

In November of 1986, Service Oil commenced a declaratory judgment action against the Commissioner concerning the proper construction and application of the…