Gunvor USA, LLC v. State of Rhode Island, acting by and through Division of Taxation

Syllabus

The plaintiff, Gunvor USA, LLC (Gunvor), filed a petition for a writ of certiorari seeking review of a decision by the Sixth Division District Court granting the motion to dismiss of the defendant, the State of Rhode Island, acting by and through the Division of Taxation (the Division). The plaintiff claimed that it was not required to exhaust its administrative remedies prior to bringing suit against the Division. <br><br>The Supreme Court concluded that Gunvor was not required to exhaust its administrative remedies given the inflexibility of the Division's position throughout the proceedings in Apex Oil Company, Inc. v. State of Rhode Island, Nos. 2021 116 M.P., 2021-117-M.P. (Apex), and the tax administrator's adoption of that position, that only the entity that paid the tax directly to the Division had standing. The Court explained that the outcome of the Apex case made it transparently clear that under the identical factual circumstances of this case, Gunvor's application for a refund of the Motor Fuel Tax would not be granted.<br><br>Accordingly, the Supreme Court quashed the order of the District Court. <br>