With no explanation, chose the best option from "A", "B", "C" or "D". (Doc. 18). Defendants have filed a Response (Doc. 49). Additionally, on July 8, 2002, the court heard oral arguments on plaintiffs’ motion. The court has carefully reviewed the parties’ written and oral arguments and is now prepared to rule. I. BACKGROUND This litigation arose from defendants attempt to enforce the Kansas Motor Vehicle Fuel Tax Act, Kansas Statutes Annotated §§ 79-3401 et seq. (“Act”), upon plaintiffs. The Act imposes a tax, subject to various exceptions, on the use or the sale and delivery of motor vehicle fuel within the state. Pursuant to Kansas Statutes Annotated § 79-3408(c) of the Act, the legal incidence of the fuel tax falls on the “distributor of first receipt” of such fuel. See Sac & Fox Nation of Missouri v. Pierce, 213 F.3d 566, 578 (10th Cir.2000) (<HOLDING>). The distributor must compute and remit the

A: holding that the legal incidence of the kansas fuel tax falls on the distributor
B: holding that the legal incidence of a federal excise tax on gasoline falls upon the statutory producer and not the purchaser of the gasoline
C: holding that the legal incidence of the kansas fuel tax falls on distributors not retailers
D: holding that a retailer lacked standing to challenge a federal excise tax assessed against a thirdparty fuel supplier even where the retailer was required by contract to pay the supplier an amount equal to the excise tax upfront at the time of purchase since the alleged injury  in the form of increased fuel costs was not occasionedby the government
C.