No. D-3982.

876 S.W.2d 298 (1994)

DIAMOND SHAMROCK REFINING AND MARKETING COMPANY, Petitioner, v. NUECES COUNTY APPRAISAL DISTRICT and the Appraisal Review Board of the Nueces County Appraisal District, Respondents.

Supreme Court of Texas.

Decided April 20, 1994.

Rehearing Overruled June 15, 1994.

Attorney(s) appearing for the Case

Edward Kliewer, III, Kenneth L. Malone, San Antonio, for petitioner.

Russell R. Graham, Peter W. Low, Austin, for respondents.

PHILLIPS, Chief Justice, delivered the opinion of the Court in which all Justices join.

In this case we consider whether oil which is imported from abroad directly into Texas, which is its final destination, may be taxed while in transit within Texas under the Import-Export Clause and the Commerce Clause of the United States Constitution. We hold that it may, and we therefore affirm the judgment of the court of appeals. 853 S.W.2d 212<...

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