SHARP v. CHEVRON CHEMICAL CO.

No. 03-95-00628-CV.

924 S.W.2d 429 (1996)

John SHARP, Comptroller of Public Accounts; Martha Whitehead, Treasurer of Texas; and Dan Morales, Attorney General of Texas, Appellants, v. CHEVRON CHEMICAL COMPANY, Appellee.

Court of Appeals of Texas, Austin.

Rehearing Overruled July 17, 1996.


Attorney(s) appearing for the Case

Dan Morales, Attorney General and Thomas J. Meaney, Assistant Attorney General, Taxation Division, Austin, for appellants.

Ted Mishtal, Clark, Thomas & Winters, Austin, for appellee.

Before CARROLL, C.J., and ABOUSSIE and KIDD, JJ.


KIDD, Justice.

Appellee Chevron Chemical Company ("Chevron") filed suit against appellants1 (collectively the "Comptroller") in district court seeking a refund of sales tax. See Tex. Tax Code Ann. §§ 151.001-.801 (West 1992 & Supp.1996) (hereinafter the "Code").2 The disputed tax concerned Chevron's purchase of piping installed in the Polyethylene Manufacturing Unit at its Cedar Bayou chemical...

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