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  5. 449 S.W.2d 904 (1970)
 

COMMONWEALTH, DEPT. OF REV. v. ASHLAND OIL & R. CO.

449 S.W.2d 904 (1970)

COMMONWEALTH of Kentucky, DEPARTMENT OF REVENUE and Kentucky Board of Tax Appeals, Appellants, v. ASHLAND OIL & REFINING COMPANY, a Kentucky Corporation, Appellee.

Court of Appeals of Kentucky.

January 30, 1970.

Attorney(s) appearing for the Case

William S. Riley, Norris A. Harmon, Dept. of Revenue, Frankfort, for appellant Commonwealth of Kentucky Department of Revenue.

James V. Marcum, Ashland, for appellee.

McChesney & Kinker, Harry V. McChesney, Jr., Frankfort, for Amicus Curiae Jack Cole Co.

CLAY, Commissioner.

This case involves the constitutionality of KRS 138.565(1) which levies a seven cents per gallon tax on "special fuels", principally diesel fuel. The Chancellor construed the statute as imposing a constitutionally prohibited burden on interstate commerce and held it invalid to the extent it taxed fuel used by appellee in its freight carrier operations outside the State of Kentucky. The taxes involved accrued after the above statute was amended...

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