Legal Opinion
Service Oil, Inc. v. State
North Dakota Supreme Court
Decided January 9, 1992No. Civ. 910135, 910168PublishedCited by 15 opinions
1Opinion of the Court
ERICKSTAD, Chief Justice.
The State of North Dakota appeals from a judgment declaring Section 57-43.1-02(3), N.D.C.C., unconstitutional and ordering the State to refund $102,300.58 in excess taxes paid by Service Oil, Inc., or to collect back taxes from taxpayers favored by that statute. The State also appeals from a judgment awarding Service Oil $54,191.83 in attorneys’ fees. We affirm in part and reverse in part.
Section 57-43.1-02, N.D.C.C.,1 imposes a per gallon tax on all motor vehicle fuels *817sold or used in North Dakota. Subsection (2) reduces the per gallon tax for motor vehicle fuels…
2Cases cited26 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
- James B. Beam Distilling Co. v. GeorgiaSupreme Court of the United States · 1991
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
21 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Medcenter One, Inc. v. North Dakota State Board of PharmacyNorth Dakota Supreme Court · 1997
- Walton v. North Dakota Department of Human ServicesNorth Dakota Supreme Court · 1996
- Ash v. TraynorNorth Dakota Supreme Court · 1998
- Kadrmas, Lee & Jackson, P.C. v. BolkenNorth Dakota Supreme Court · 1993
- Fahlsing v. TetersNorth Dakota Supreme Court · 1996
10 more not listed; retrieve them via the Exa API.