HILL v. BLACK & WHITE CARS, INC.

Record No. 791768.

291 S.E.2d 205 (1982)

Vern L. HILL, Commissioner, Division of Motor Vehicles, Commonwealth of Virginia v. BLACK & WHITE CARS, INC.

Supreme Court of Virginia.

April 30, 1982.


Attorney(s) appearing for the Case

Ronald Wayne Fahy, Asst. Atty. Gen. (Marshall Coleman, Atty. Gen., Walter A. McFarlane, Deputy Atty. Gen., William O. Smith, Asst. Atty. Gen., on briefs), for appellant.

Wayne Lustig, Virginia Beach (Guy, Cromwell, Betz & Lustig, Virginia Beach, on brief), for appellee.

Before CARRICO, C. J., and COCHRAN, POFF, COMPTON, THOMPSON, STEPHENSON and RUSSELL, JJ.


PER CURIAM.

In this appeal of right, we are asked to decide whether the circuit court erred in overturning a tax assessment made by the Division of Motor Vehicles against Black & White Cars, Inc.

The Motor Fuel Tax Act, Code § 58-686, et seq., establishes a tax on all gasoline sold in the Commonwealth. Code § 58-757.01, however, authorizes the Division to refund the taxes paid on gasoline consumed by taxicabs. The statute, at the time...

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