Legal Opinion
In Re the State Motor Fuel Tax Liability of A. G. E. Corp.
South Dakota Supreme Court
Decided December 29, 1978No. 12323PublishedCited by 11 opinions
1Opinion of the Court
HOYT, Circuit Judge. *
CASE SUMMARY
This is an appeal from the judgment of the circuit court affirming the decision of the Secretary of Revenue, State of South Dakota that imposed a use fuel tax liability on the A.G.E. Corporation in the amount of $13,317.27, together with interest at the rate of one percent per month accruing from the date of the order. We affirm the circuit court’s decision.
FACTS
Appellant, A.G.E. Corporation, is a non-Indian, family owned domestic corporation with its principal place of business at Ft. Pierre, South Dakota. A tax deficiency was assessed by the Department of…
2Cases cited20 opinions
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
- Thomas v. GaySupreme Court of the United States · 1898
15 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Coeur D'Alene Tribe of Idaho, Nez Perce Tribe Shoshone-Bannock Tribes v. Duwayne D. Hammond, Jr. Coleen Grant Larry Watson Severina Sam Haws, in Their Official Capacity as Commissioners of the Idaho State Tax Commission, Coeur D'Alene Tribe of Idaho Nez Perce Tribe, and Shoshone-Bannock Tribes v. Duwayne D. Hammond, Jr. Coleen Grant Larry Watson Severina Sam Haws, in Their Official Capacity as Commissioners of the Idaho State Tax Commission, Coeur D'Alene Tribe of Idaho, and Shoshone-Bannock Tribes Nez Perce Tribe v. Duwayne D. Hammond, Jr. Coleen Grant Larry Watson Severina Sam Haws, in Their Official Capacity as Commissioners of the Idaho State Tax CommissionCourt of Appeals for the Ninth Circuit · 2004
- Border States Paving, Inc. v. South Dakota State Department of RevenueSouth Dakota Supreme Court · 1989
- Pourier v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2003
- Goodman Oil Co. v. Idaho State Tax CommissionIdaho Supreme Court · 2001
- Loren Pourier, D/B/A Muddy Creek Oil and Gas, Inc. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2003
6 more not listed; retrieve them via the Exa API.