Legal Opinion
In Re Tax Appeal of Derby Refining Co.
Court of Appeals of Kansas
Decided August 28, 1992No. 67,546PublishedCited by 11 opinions
1Opinion of the Court
Lewis, J.:
Derby Refining Company (Derby) appeals an order of the Board of Tax Appeals (BOTA), denying it a compensating use tax exemption on the purchase of fluid catalytic cracking catalyst (FCCC), used in refining crude oil. Upon review, we are unable to distinguish this case from that of R. L. Polk & Co v. Armold, 215 Kan. 653, 527 P.2d 973 (1974). We consider that case controlling and, as a result, we reverse and remand.
Derby operates a refinery in Wichita in which it converts crude oil into products such as gasoline, diesel fuel, and liquid petroleum gas (LPG). The process of refining is…
2Cases cited15 opinions
- Kansas State Board of Healing Arts v. FooteSupreme Court of Kansas · 1968
- Director of Taxation v. Kansas Krude Oil Reclaiming Co.Supreme Court of Kansas · 1984
- Trustees of the United Methodist Church v. CogswellSupreme Court of Kansas · 1970
- Farmers Co-Operative v. Kansas Board of Tax AppealsSupreme Court of Kansas · 1985
- Randall v. SeemannSupreme Court of Kansas · 1980
10 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re Tax Appeal of Alex R. Masson, Inc.Court of Appeals of Kansas · 1995
- In Re the Appeal of Broce Construction Co.Court of Appeals of Kansas · 2000
- In Re Appeal of Water Dist. No. 1 of Johnson CountyCourt of Appeals of Kansas · 1999
- In Re Tax Appeal of McKeeCourt of Appeals of Kansas · 1993
- In Re Tax Appeal of Taylor Crane & Rigging, Inc.Court of Appeals of Kansas · 1995
6 more not listed; retrieve them via the Exa API.