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V-1 OIL CO. v. UTAH STATE TAX COM'N

No. 950156.

942 P.2d 906 (1996)

V-1 OIL COMPANY, an Idaho corporation, on behalf of itself and all others similarly situated; and Harding Mechanical, Inc., a Utah corporation, and Robert G. Harding, an individual, on behalf of themselves and all others similarly situated, Plaintiffs and Appellants, v. UTAH STATE TAX COMMISSION and Utah State Department of Environmental Quality, Defendants and Appellees.

Supreme Court of Utah.

Opinion on Rehearing August 5, 1997.

Attorney(s) appearing for the Case

Peter Stirba, Benson L. Hathaway, Linette B. Hutton, Salt Lake City, for plaintiffs and appellants.

Jan Graham, Atty. Gen., Melissa M. Hubbell, Clark L. Snelson, Asst. Attys. Gen., Salt Lake City, for defendants and appellees.

ZIMMERMAN, Chief Justice:

V-1 Oil Company ("V-1"), a distributor of gasoline and other motor fuels, appeals from the district court's dismissal of its claim that Utah's one-half cent environmental "surcharge" on motor vehicle fuels delivered to underground storage tanks ("USTs") is, in reality, a tax and, as such, violates article XIII, section 13 of the Utah Constitution's ban on the expenditure of any motor fuel tax for nonhighway purposes. We find the surcharge...

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