MATTER OF STATE MOTOR FUEL TAX LIAB., ETC.

No. 12323.

273 N.W.2d 737 (1978)

In the Matter of the STATE MOTOR FUEL TAX LIABILITY OF A. G. E. CORPORATION.

Supreme Court of South Dakota.

Decided December 29, 1978.


Attorney(s) appearing for the Case

Robert B. Anderson of May, Adam, Gerdes & Thompson, Pierre, for appellant.

Gene R. Woodle, Asst. Atty. Gen., Pierre, for respondent.


HOYT, Circuit Judge.*

CASE SUMMARY

This is an appeal from the judgment of the circuit court affirming the decision of the Secretary of Revenue, State of South Dakota that imposed a use fuel tax liability on the A.G.E. Corporation in the amount of $13,317.27, together with interest at the rate of one percent per month accruing from the date of the order. We affirm the circuit court's decision.

FACTS

Appellant...

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