State v. Thoni Oil Magic Benzol Gas Stations, Inc.
| Decision Date | 22 October 1970 |
| Docket Number | 25827,Nos. 25822,s. 25822 |
| Citation | 178 S.E.2d 173,226 Ga. 883 |
| Parties | STATE of Georgia v. THONI OIL MAGIC BENZOL GAS STATIONS, INC. THONI OIL MAGIC BENZOL GAS STATIONS, INC. v. STATE of Georgia. |
| Court | Georgia Supreme Court |
Certiorari to the Court of Appeals of Georgia.
Arthur K. Bolton, Atty. Gen., Harold N. Hill, Jr., Executive Asst. Atty. Gen., William L. Harper, H. Perry Michael, Asst. Attys. Gen., Atlanta, for appellant.
Charles L. Weltner, Atlanta, for appellee.
Syllabus Opinion by the Court
We granted the writ of certiorari in this case to review the judgment of the Court of Appeals (121 Ga.App. 454, 174 S.E.2d 224) because it involved the authority of the State to collect taxes from a gasoline dealer under the Sales and Use Tax (Code Ann. Ch. 92-34a), and raised questions of first impression in this court.
We have carefully reviewed the opinion of the Court of Appeals and after further consideration concluded that its judgment is correct, and it is unnecessary to add any further reasons than those set out in the Court of Appeals opinion.
Judgment affirmed.
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Gurley v. Rhoden 8212 1734
...Ind. 111, 149 N.E.2d 115 (1958); State v. Thoni Oil Magic Benzol Gas Stations, Inc., 121 Ga.App. 454, 174 S.E.2d 224, aff'd, 226 Ga. 883, 178 S.E.2d 173 (1970). Contra, see Tax Review Board v. Esso Standard Division, 424 Pa. 355, 227 A.2d 657 (1967); cf. Standard Oil Co. v. State, 283 Mich.......
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Martin Oil Service, Inc. v. Department of Revenue
...by the Supreme Court of Indiana and in State v. Thoni Oil Magic Benzol Gas Stations, Inc., 121 Ga.App. 454, 174 S.E.2d 224, aff'd 226 Ga. 883, 178 S.E.2d 173, by the appellate court of Georgia that the legal incidence of the Federal tax rests upon the producer. The Supreme Court of Indiana ......
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3300 Corp. v. Marx
...98 N.M. at 300, 648 P.2d at 339, citing State v. Thoni Oil Magic Benzol Gas Stations, 121 Ga.App. 454, 174 S.E.2d 224, aff'd 226 Ga. 883, 178 S.E.2d 173 (1970). However, where, as in the case sub judice, the legal responsibility for payment of the tax is on the seller, the tax is properly i......
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Blackmon v. Georgia Independent Oilmen's Ass'n
...by this court in State of Ga. v. Thoni Oil Magic Benzol Gas Stations, Inc., 121 Ga.App. 454, 174 S.E.2d 224 which was affirmed in 226 Ga. 883, 178 S.E.2d 173. In the Thoni case we ruled the federal excise tax was properly includable as a part of the retail sales price on which the state sal......