SERVICE OIL, INC. v. TRIPLETT

No. C4-87-1742.

419 N.W.2d 502 (1988)

SERVICE OIL, INC., Appellant, v. Thomas TRIPLETT, Commissioner, Minnesota Department of Revenue, Respondent.

Court of Appeals of Minnesota.

Review Denied April 20, 1988.


Attorney(s) appearing for the Case

Kent G. Harbison, Fredrikson & Byron, P.A., Minneapolis, for appellant.

Hubert H. Humphrey, III, Atty. Gen., Thomas M. O'Hern, Jr., Sp. Asst. Atty. Gen., St. Paul, for respondent.

Heard, considered and decided by WOZNIAK, C.J., and PARKER and FOLEY, JJ.


OPINION

FOLEY, Judge.

Appellant Service Oil, Inc. seeks review of a June 12, 1987 summary judgment determining that under Minn.Stat. § 269.02, subds. 1 and 7 (1986) respondent Thomas Triplett, Commissioner, Minnesota Department of Revenue, correctly imposed an excise tax of 8 cents per gallon on agricultural alcohol gasoline, more commonly referred to as gasohol, rather than 5.5 cents per gallon as alleged by Service Oil. We affirm.

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