Legal Opinion
South Carolina Tax Commission v. United Oil Marketers, Inc.
Supreme Court of South Carolina
Decided December 16, 1991No. 23528PublishedCited by 8 opinions
1Opinion of the Court
Gregory, Chief Justice:
This is a declaratory judgment action brought by respondent South Carolina Tax Commission (Commission) against appellant United Oil Marketers, Inc. (United) to determine the constitutionality of S.C. Code Ann. § 12-27-430 (Supp. 1990). This statute provides for a tax incentive or a preferential rate of taxation for gasoline that is blended with ethanol produced from designated agricultural products grown within the State. The Commission also sought'a determination whether the tax incentive was available to all ethanol blends regardless of the origin of the ethanol or…
2Cases cited8 opinions
- Carter v. Carter Coal Co.Supreme Court of the United States · 1936
- New Energy Co. of Indiana v. LimbachSupreme Court of the United States · 1988
- Townsend v. Richland CountySupreme Court of South Carolina · 1939
- Archer Daniels Midland Co. v. State Ex Rel. AllenSupreme Court of Minnesota · 1982
- Giant Industries Arizona, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1990
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3Cited by8 opinions
- Greenville Women's Clinic v. BryantDistrict Court, D. South Carolina · 1999
- Rzepka v. City of SolonOhio Supreme Court · 2009
- Cornelius v. Oconee CountySupreme Court of South Carolina · 2006
- Greenville Women's Clinic Charleston Women's Medical Clinic, Incorporated William Lynn, Md, on Behalf of Themselves and Their Patients Seeking Abortions v. Douglas E. Bryant, in His Official Capacity as Commissioner of South Carolina Department of Health and Environmental Control Charles M. Condon, in His Official Capacity as Attorney General of the State of South Carolina, Governor of South Carolina, Greenville Women's Clinic Charleston Women's Medical Clinic, Incorporated William Lynn, Md, on Behalf of Themselves and Their Patients Seeking Abortions v. Governor of South Carolina, and Douglas E. Bryant, in His Official Capacity as Commissioner of South Carolina Department of Health and Environmental Control Charles M. Condon, in His Official Capacity as Attorney General of the State of South Carolina, Greenville Women's Clinic Charleston Women's Medical Clinic, Incorporated William Lynn, Md, on Behalf of Themselves and Their Patients Seeking Abortions v. Douglas E. Bryant, in His Official Capacity as Commissioner of South Carolina Department of Health and Environmental Control Charles M. Condon, in His Official Capacity as Attorney General of the State of South Carolina, Governor of South CarolinaCourt of Appeals for the Fourth Circuit · 2000
- Greenville Women's Clinic v. BryantCourt of Appeals for the Fourth Circuit · 2000
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