OAG 78-396 is cited in the decision as the Attorney General's office is asked to reconsider its earlier opinion stated in OAG 78-396, where it was concluded that the crude petroleum tax was an excise tax, which a county could not constitutionally apply. The current decision reevaluates this stance and determines that the tax can be sustained as a license tax, thus withdrawing the earlier opinion.
OAG 78-396 was Withdrawn by OAG 79-361
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Disclaimer:
The Sunshine Law Library is not exhaustive and may contain errors from source documents or the import process. Nothing on this website should be taken as legal advice. It is always best to consult with primary sources and appropriate counsel before taking any action.
The Sunshine Law Library is not exhaustive and may contain errors from source documents or the import process. Nothing on this website should be taken as legal advice. It is always best to consult with primary sources and appropriate counsel before taking any action.