SMITH, Justice.
Appellee Phillips Petroleum appealed a motor fuel tax assessment of $50,884.33 to the Superior Court of DeKalb County. The parties entered into a stipulation of facts and made cross-motions for summary judgment. The court invalidated the assessment as well as Revenue Regulation 560-9-2-.06 (Rules and Regulations of the State of Georgia, January 1, 1979 (Revised)) "insofar as it fails to permit a distributor to receive credit or allowance for losses...
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