WILLBARB PETROLEUM CARRIERS, INC. v. CORY

Docket No. C003732.

208 Cal.App.3d 269 (1989)

256 Cal. Rptr. 51

WILLBARB PETROLEUM CARRIERS, INC., Plaintiff and Respondent, v. KENNETH CORY, as State Controller, etc., et al., Defendants and Appellants.

Court of Appeals of California, Third District.

February 28, 1989.


Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp, Attorney General, Robert F. Tyler and John D. Schell, Deputy Attorneys General, for Defendants and Appellants.

Rudick, Platt & Victor, Steven L. Victor and Norman B. Blumenthal for Plaintiff and Respondent.


OPINION

SPARKS, J.

The question in this case is whether plaintiff Willbarb Petroleum Carriers, Inc., a distributor of motor vehicle fuel, timely filed an application for a refund of a fuel tax. The issue turns on which of two procedures under the Motor Vehicle Fuel License Tax Law (Rev. & Tax. Code, § 7301 et seq.) governs the refund application in this case. The first procedure is found in the article dealing with refunds...

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