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S.C. TAX COMMISSION v. UNITED OIL MARKETERS, INC.

23528

306 S.C. 384 (1991)

412 S.E.2d 402

SOUTH CAROLINA TAX COMMISSION, Respondent v. UNITED OIL MARKETERS, INC. Appellant.

Supreme Court of South Carolina.

Decided December 16, 1991.

Attorney(s) appearing for the Case

Timothy G. Quinn, of Quinn, Boyler & Greenburg, Columbia, for appellant.

Chief Deputy Atty. Gen. Joe L. Allen, Jr., Deputy Atty. Gen. Ray N. Stevens both of the South Carolina Tax Com'n, Columbia, for respondent.

Heard October 9, 1991.

Decided December 16, 1991.

GREGORY, Chief Justice:

This is a declaratory judgment action brought by respondent South Carolina Tax Commission (Commission) against appellant United Oil Marketers, Inc. (United) to determine the constitutionality of S.C. Code Ann. § 12-27-430 (Supp. 1990). This statute provides for a tax incentive or a preferential rate of taxation for gasoline that is blended with ethanol produced from designated...

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