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

No. 25260.

9 P.3d 519 (2000)

134 Idaho 716

V-1 OIL COMPANY, an Idaho Corporation, and Mark J. Bennion, d/b/a B-D Oil Company, Idaho Falls, May Term of Court Plaintiffs-Appellants, v. IDAHO STATE TAX COMMISSION, and Michael Southcombe, Colleen Grant, Du Wayne D. Hammond, Jr., and Anne Barker, Commissioners of the Idaho State Tax Commission, Defendants-Respondents.

Supreme Court of Idaho, Idaho Falls, May Term of Court.

Rehearing Denied September 26, 2000.

Attorney(s) appearing for the Case

Simpson & Gauchay, Idaho Falls, and Hawley Troxell Ennis & Hawley, Boise for appellants. Richard G. Smith argued.

Honorable Alan G. Lance, Attorney General, Boise, for respondents. Brian D. Nicholas argued.

SCHROEDER, Justice.

V-1 Oil Company and Mark J. Bennion, d/b/a B-D Oil Company, appeal the summary judgment decision of the district court that the "Trust Fund" tax (Idaho Code §§ 41-4908-4909) is a constitutional and proper exercise of the legislature's authority. The Court affirms the decision of the district court.

I.

BACKGROUND AND PRIOR PROCEEDINGS

The legislature passed the Petroleum Clean Water Trust Fund Act (I.C. §...

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