About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-190293 1 (1978-09-22)

handle is hein.gao/gaobadgkr0001 and id is 1 raw text is: I i* 4 c r . dfC If1Rf I A U ~0 9 4~ C * I'-. '4 I. * *g *~ in.flhI*OS'i~L~D~I6 *. !,.. I *. . s.;uazv:I'*a';'.JL..' I.t1 L.IPj.5'1Ie~IUbIe I-. *' .4 .4.. 1' i-I 1ar41'rrEr.J A ~1 rj 't&. I FILH: 3-190293 MATT-1 OIF; Vermont Gasoline Tax Di rET: ta pPurr DATE: , 'eptember 22, 1978 Request by certifylg officer for authority to certify for payment vouchers covezing rthe Vermont State tax on gasollne notwithstanding our cecision in 57 Comp. Gen. 59 (1977) that that t'x is unconstitutional n applied to the Federal Government must he denied. We have no authority to authorize payment of nn uncon- btitutional exaction. If loss of servic- bcneficihl to agency may or does result from out decision, the agency shduld iefer niater to Department of Justice. 16 Comp. Gen. 297 (1936) and 42 id. 179 (1962) are distinguishtd. We have received a request by letter for on advance decision from Mr. i. Larry Jordan, Chief, Certification Section, Department of AgrIculture, as to whether he may cerrify for payment three voucher' in favor of the Shell. Oil Company Ii the total ariounc of $18.07. The vouchers cover the dIue centn per gallon Vermont State Motor Fuel Tax imposed on sales of gasoline. Vermont law tequires the rIatributor to collect the tax from the dealer who in turn is required to collect it frin the consumer. The vouhers are invoices submitted by the Shell Oil Company reqhcsting payment from the Department of Agriculture of the amount of the tax which had been ded .cted from the original amount: invoiced. In our decision of November 3, 1977, 57 Comp. Gen. 50, we held that the United States is immune from the payment of taxes for gasoline purchase at the retail lesuel in Vermont. Thereupon, Mr. Jordan states, in December 1977, the National Finance Center began deducting Stptc Motor Fuel Tax from oil company's Invoices presented for payment for gasoline purchased in Vcrmo It. The Attorney General of the State of Pormont has taken-the position that our holding, that the Federal Government is immune from payment if the tax is wrong cand that, The State of Vermont therefore considers all ades to the U.S. Government to be taxable - 1 - p I 1 f p.. * S. WA',ItII'JUiUJIJ. 'I * I I ** lilt' K. I . . a . I

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most