[Download] "Executive Aircraft Consulting, Inc. v. City of Newton" by Supreme Court of Kansas * Book PDF Kindle ePub Free

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eBook details

• Title: Executive Aircraft Consulting, Inc. v. City of Newton
• Author : Supreme Court of Kansas
• Release Date : January 22, 1993
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 73 KB

Description

The opinion of the court was delivered by Executive Aircraft Consulting, Inc., (Executive Aircraft) filed
a declaratory judgment action, challenging the legality of a
"fuel flowage fee," which the City of Newton and Harvey County
(defendants) had adopted by ordinance. The trial court found that
this fee on all aviation fuel transported onto the premises of
the Newton City-County Airport (Airport) was an illegal tax, in
violation of K.S.A. 79-3424 (prohibiting any political
subdivision except the State of Kansas from imposing a motor
vehicle fuel tax) and K.S.A. 12-194 (prohibiting a city or county
from imposing an excise tax upon the sale or transfer of personal
or real property, other than a retailers' sales tax and a
compensating use tax). The defendants appeal. The defendants had and have a retail sales facility at the
Airport that, among other things, sells aviation fuel to the
general public. It is the only sales facility for aviation fuel
at the Airport. Executive Aircraft is in the business of
refurbishing aircraft and buys and sells aircraft. It operates
its business at the Airport on property leased from defendants.
It uses a large quantity of aviation fuel.

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