TAX - RHODE ISLAND

Apex Oil Company, Inc. v. State by and through Division of Taxation

Supreme Court of Rhode Island - July 14, 2023 - 297 A.3d 96

Oil trader brought two tax aggrievement actions challenging Division of Taxation’s denial of trader’s claim for a refund of $4,280,039.44 paid for Motor Fuel Tax assessed on the purchase and sale of 300,000 barrels of oil, as part of chain transaction in which oil trader was contractually responsible to its seller for the tax.

The Sixth Division District Court dismissed. Oil trader petitioned for writ of certiorari, which was granted.

The Supreme Court held that:

Doctrine of administrative finality did not apply to bar oil trader’s challenge to Division of Taxation’s denial of trader’s claim for a refund of $4,280,039.44 paid for Motor Fuel Tax assessed on purchase and sale of 300,000 barrels of oil as part of chain transaction in which oil trader was contractually responsible to its seller for the tax; seller’s request for relief in the initial agency proceedings sought only penalty and interest abatement, while oil trader’s request for relief requested a refund of the tax itself based upon its assertion that the tax was improperly imposed, thus, the two requests were not the same or substantially similar.



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