REVENUE CABINET v. CSC OIL CO.

No. 92-CA-626-MR.

851 S.W.2d 497 (1993)

REVENUE CABINET, COMMONWEALTH Of KENTUCKY, Appellant, v. CSC OIL COMPANY, INC.; and Transit Oil Company, Inc., Appellees.

Court of Appeals of Kentucky.

April 16, 1993.


Attorney(s) appearing for the Case

Debra Hays Eucker, Frankfort, for appellant.

Virginia Collins Burbank, Wynter Reneaux Collins, Louisville, for appellees.

Before LESTER, C.J., and GUDGEL and WILHOIT, JJ.


GUDGEL, Judge:

This is an appeal from a judgment entered by the Franklin Circuit Court reversing a decision of the Kentucky Board of Tax Appeals (board). The court held unconstitutional Kentucky's fuel-grade alcohol tax credit statute, KRS 138.221, and remanded the case to the board to make findings respecting the amounts, if any, appellees are entitled to recover as refunds. On appeal, appellant Revenue Cabinet (cabinet) contends that the trial court erred by failing...

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