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.
![handle is hein.gao/gaobaayhx0001 and id is 1 raw text is:
DOCUHEW RESUME
07944 - C35286131
f Sales Tax Refunds Due from Naval Petioleum Reserve].
LCD-79-300; B-66927, December 13, 1970. 7pp.
Neport to James R. Schlesinger, Secretary* Department of Energy;
by J. Dexter Peach, Director, Energy and Minerals Dive
Issue Area: Are Agencies Maintaining Government Facilities
Cost-Effectively? (713); Federal Gcverznent Trusteeship over
Energy Sources on Federal Lands. (1614).
Contact: Logistics and Communications riv.
Budqet Function: Natural Resources* Environment, and Energy:
Energy (305).
Orqanization Concerned: Department of the Navy.
Conqressional Relevance: House Committee on Interior arid Insular
Affairs; Senate Committee on Energy and Natural £eaourcese.
The operation of Naval Petroleum Rese:ve (NPR) No. 1,
Eik Hills, California, was reviewed because previous reviews
have indicated problems in the operating ccatractor's system of
estimatinq and billing costs to the Navy. Most of these problems
have been resolved, but one question remains concerning recovery
of previously paid sales taxes. Until April 19761 purchases made
in California by NPR contract operatoiw were subject to the
State's sales tax, with certain exceptions. At that time, the
U.S. Supreme Count decided that the sales tax Aplied to the
purchaser not to the seller. The NPR contractorh may have paid
at least $1 million in sales taxes which may be recoverable if
the Supreme Court decision is retroactive. If the decision
applies retroactively, the Secretary of Energy should recover
the sales taxes paid on all tangible personal property Surchaser
made from April 1973 through April 1976. (RES)](ViewImageLocal?handle=hein.gao/gaobaayhx0001&div=1&collection=&method=preview&ext=.png&size=3)