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WILLIAM CLAIRMONT, INC. v. STATE

Civ. 9364.

261 N.W.2d 780 (1977)

WILLIAM CLAIRMONT, INC., a corporation, et al., Plaintiffs, Appellants, and Cross-Appellees, v. STATE of North Dakota et al., Defendants, Appellees, and Cross-Appellants, and Standard Oil Company, an Indiana corporation, et al., Defendants.

Supreme Court of North Dakota.

Rehearing Denied January 11, 1978.

Attorney(s) appearing for the Case

Lyle W. Kirmis, of Zuger & Bucklin, Bismarck, for plaintiffs, appellants, and cross-appellees.

Kenneth M. Jakes and Robert W. Wirtz, Special Asst. Attys. Gen., Bismarck, for defendants, appellees, and cross-appellants State of North Dakota and State Tax Commissioner; argued by Mr. Wirtz.

VOGEL, Justice.

This appeal involves the taxation of "special fuel,"1 principally diesel fuel. The appellants are contractors who have been engaged in construction for the Federal Government on Federal projects, not including highways. The contractors sued the State of North Dakota and the State Tax Commissioner for a refund of special fuel taxes which they assert were erroneously collected. A large number of special fuel dealers, from...

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