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OSCAR MILLER CONTRACTOR v. N.C. TAX REV. BD.

No. 8210SC89.

301 S.E.2d 511 (1983)

OSCAR MILLER CONTRACTOR, INC. v. The NORTH CAROLINA TAX REVIEW BOARD.

Court of Appeals of North Carolina.

April 19, 1983.

Attorney(s) appearing for the Case

Atty. Gen. Rufus L. Edmisten by Sp. Deputy Atty. Gen. Myron C. Banks, Raleigh, for The North Carolina Tax Review Bd. and The Secretary of Revenue.

Parker, Sink, Powers, Sink & Potter by William H. Potter, Jr. and Henry H. Sink, Raleigh, for petitioner-appellant.

WEBB, Judge.

This appeal brings to the court the question of the amount of use tax which is owed by the appellant for the purchase of machinery to make asphalt to be used principally in the performance of its contracts. The following are germane to the determination of this case; G.S. 105-164.6:

"Imposition of tax.—An excise tax is hereby levied and imposed on the storage, use or consumption in this State of tangible personal property purchased within...

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