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ATLANTIC RICHFIELD COMPANY v. DIRECTOR OF REVENUE

346 A.2d 184 (1975)

ATLANTIC RICHFIELD COMPANY, a Pennsylvania Corporation, Petitioner-Appellant, v. DIRECTOR OF REVENUE, Respondent-Appellee.

Superior Court of Delaware, New Castle.

Decided September 29, 1975.

Attorney(s) appearing for the Case

Louis J. Finger, Wilmington, Richards, Layton & Finger, Wilmington, for petitioner-appellant.

A. Gary Wilson, Deputy Atty. Gen., Wilmington, for respondent-appellee.

STIFTEL, President Judge.

Appellant Atlantic Richfield Company (hereinafter "Atlantic") is a producer of gasoline which it sells wholesale within Delaware. As a wholesaler, Atlantic is required to pay to the State of Delaware a Wholesale Merchant's License Tax based upon the "gross receipts attributable to all goods sold by the wholesaler within this State." 30 Del.C. § 2902. In addition, as a seller of gasoline, Atlantic pays two other taxes — one, to...

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