[Download] "Champlin Refining Co. v. Cruse" by Colorado Supreme Court # eBook PDF Kindle ePub Free

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eBook details

• Title: Champlin Refining Co. v. Cruse
• Author : Colorado Supreme Court
• Release Date : January 23, 1946
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 59 KB

Description

"(a) An excise tax of four cents (4c) per gallon or fraction thereof is hereby imposed and shall be collected on all motor fuel sold, offered for sale or used in this state for any purpose whatsoever; provided, however, that upon the same motor fuel only one (1) tax of four cents (4c) per gallon or fraction thereof shall be paid in this state, for which tax the distributor first receiving the motor fuel in this state after it has left the refinery of its origin or tank farm at or appurtenant to such refinery either without or within this state, shall be primarily liable. Said tax shall be computed upon and measured by the total amount of motor fuel received by each distributor in this state and paid in the manner hereinafter provided; the amount received, in the case of motor fuel shipped to a distributor from a refinery, to be deemed the amount shipped from the refinery, as shown by the refinery invoice; provided, that an allowance of two per cent (2%) of the total amount received, as shown by such refinery invoices, during each calendar month, shall be made and deducted by the distributor to cover his losses in transit and in unloading such motor fuel. * * *

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