COM. v. BALTIMORE TANK LINES, INC.

Record No. 800817.

272 S.E.2d 220 (1980)

COMMONWEALTH of Virginia ex rel., etc. v. BALTIMORE TANK LINES, INC., et al.

Supreme Court of Virginia.

November 26, 1980.


Attorney(s) appearing for the Case

John G. MacConnell, Asst. Atty. Gen. (Marshall Coleman, Atty. Gen., Kenneth W. Thorson, Asst. Atty. Gen., on brief), for appellant.

Alexander Wellford, Glenn Richardson, Richmond (Lewis S. Minter, Edward C. Tosh, Christian, Barton, Epps, Brent & Chappell, Richmond, on briefs), for appellees.

Before I'ANSON, C. J., and CARRICO, HARRISON, COCHRAN, POFF and COMPTON, JJ.


COMPTON, Justice.

In this tax case, appealed of right by the Attorney General of Virginia on behalf of the Commonwealth, we review the action of the State Corporation Commission in allowing a tax refund to an interstate motor carrier of property.

There are two distinct statutory taxation plans involved in this controversy; one deals with Virginia's motor fuel tax and the other with this State's road use tax. Under the Motor Fuel Tax Act of Virginia, Code ...

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