Task: sc_adminaction

What follows is an opinion from the Supreme Court of the United States. Your task is to identify the federal agency involved in the administrative action that occurred prior to the onset of litigation. If the administrative action occurred in a state agency, respond "State Agency". Do not code the name of the state. The administrative activity may involve an administrative official as well as that of an agency. If two federal agencies are mentioned, consider the one whose action more directly bears on the dispute;otherwise the agency that acted more recently. If a state and federal agency are mentioned, consider the federal agency. Pay particular attention to the material which appears in the summary of the case preceding the Court's opinion and, if necessary, those portions of the prevailing opinion headed by a I or II. Action by an agency official is considered to be administrative action except when such an official acts to enforce criminal law. If an agency or agency official "denies" a "request" that action be taken, such denials are considered agency action. Exclude: a "challenge" to an unapplied agency rule, regulation, etc.; a request for an injunction or a declaratory judgment against agency action which, though anticipated, has not yet occurred; a mere request for an agency to take action when there is no evidence that the agency did so; agency or official action to enforce criminal law; the hiring and firing of political appointees or the procedures whereby public officials are appointed to office; attorney general preclearance actions pertaining to voting; filing fees or nominating petitions required for access to the ballot; actions of courts martial; land condemnation suits and quiet title actions instituted in a court; and federally funded private nonprofit organizations.

Per Curiam.
Appellant Ashland Oil, Inc., a Kentucky corporation, is an integrated oil company that maintains business locations worldwide, including in West Virginia. During the years at issue here, West Virginia imposed a gross receipts tax on persons selling tangible property at wholesale. W. Va. Code § ll-13-2c (1983). Local manufacturers were exempt from the tax. §11-13-2. The West Virginia Tax Department conducted a detailed audit of Ashland’s tax returns for fiscal years ending September 1975 and 1976 and assessed a deficiency in tax payments of $181,313.22 for wholesale sales with West Virginia destinations. Ashland filed a timely petition for reassessment, primarily contending that the tax was unconstitutional as applied because there was an insufficient connection between its in-state activities and the transactions sought to be taxed. Juris. Statement 38a. After the State Tax Commissioner rejected Ashland’s petition, Ashland appealed to the Circuit Court of Kanawha County. While the appeal was pending, this Court decided Armco Inc. v. Hardesty, 467 U. S. 638 (1984), which invalidated the West Virginia tax scheme that had also been applied against Ashland as discriminatory against interstate commerce. The State Circuit Court granted Ashland summary judgment on the basis of our decision in Armco.
The West Virginia Supreme Court of Appeals reversed, holding that Armco did not apply retroactively, and remanded for further proceedings. Relying on its state-law criteria for retroactivity, see Bradley v. Appalachian Power Co., 163 W. Va. 332, 266 S. E. 879 (1979), which it considered to “follow closely the analysis employed by the United States Supreme Court in Chevron Oil Co. v. Huson, 404 U. S. 97, 106 — [1]07 . . . (1971),” Ashland Oil, Inc. v. Rose, 177 W. Va. 20, 23, n. 6, 350 S. E. 2d 531, 534, n. 6 (1986), the court determined that Armco “represented a reversal of prior precedent, and that retroactive application of the Armco rule would cause severe hardship.” Id., at 25, 350 S. E. 2d, at 536. Accordingly, the court held that the State was not precluded from collecting the gross receipts taxes due for the fiscal years preceding the date of decision in Armco. Id., at 25-26, 350 S. E. 2d, at 536-537. We dismissed Ashland’s appeal of this decision for want of a final judgment. Ashland Oil, Inc. v. Rose, 481 U. S. 1025 (1987). On remand, the Circuit Court rejected Ashland’s remaining claim, and the State Supreme Court of Appeals denied Ash-land’s request for review.
In its appeal to this Court, Ashland contends, among other claims, that the State Supreme Court of Appeals erred in determining that Armco applied prospectively only. Because “[t]he determination whether a constitutional decision of this Court is retroactive ... is a matter of federal law,” American Trucking Assns., Inc. v. Smith, 496 U. S. 167, 177 (1990), we must examine the state court’s determination that Armco is not retroactive in light of our nonretroactivity doctrine.
Applying the view of retroactivity delineated by either the dissent or the plurality in American Trucking Assns., we must reverse the state court’s decision. Under the reasoning of the dissent in American Trucking Assns., Armco applies retroactively to the taxes assessed against Ashland because constitutional decisions apply retroactively to all cases on direct review. American Trucking Assns., Inc. v. Smith, supra, at 212 (Stevens, J., dissenting). Under the approach of the plurality in American Trucking Assns., the same result obtains, because Armco fails to satisfy the first prong of the plurality’s test for determining nonretroactivity. See Chevron Oil Co. v. Huson, 404 U. S. 97, 106-107 (1971), quoted in American Trucking Assns., Inc. v. Smith, supra, at 179 (plurality opinion).
The first prong of the Chevron Oil test requires that “the decision to be applied nonretroactively must establish a new principle of law, either by overruling clear past precedent on which litigants may have relied, or by deciding an issue of first impression whose resolution was not clearly foreshadowed.” 404 U. S., at 106-107 (citation omitted). In Armco, an Ohio corporation contested the applicability of West Virginia’s wholesale tax on its in-state sales of steel and wire rope. In ruling that the tax violated the Commerce Clause, the Court relied on Boston Stock Exchange v. State Tax Comm’n, 429 U. S. 318, 332, n. 12 (1977), which held that a State “may not discriminate between transactions on the basis of some interstate element.” On its face, West Virginia’s statutory scheme had just such a discriminatory effect, as it “provides that two companies selling tangible property at wholesale in West Virginia will be treated differently depending on whether the taxpayer conducts manufacturing in the State or out of it.” Armco, supra, at 642.
The Court next considered the argument that the State’s wholesale tax exemption did not discriminate against out-of-state taxpayers because it served as compensation for the imposition of a heavy manufacturing tax on in-state taxpayers. In Maryland v. Louisiana, 451 U. S. 725 (1981), we held that a tax on an out-of-state event may be considered a nondiscriminatory compensation for a tax on an in-state event when the State “is attempting to impose a tax on a substantially equivalent event to assure uniform treatment of goods and materials to be consumed in the State.” Id., at 759. Applying this test to the West Virginia tax scheme, the Court determined that “manufacturing and wholesaling are not ‘substantially equivalent events’ such that the heavy-tax on in-state manufacturers can be said to compensate for the admittedly lighter burden placed on wholesalers from out of State.” Armco, supra, at 643. The Court distinguished Alaska v. Arctic Maid, 366 U. S. 199 (1961), and Caskey Baking Co. v. Virginia, 313 U. S. 117 (1941), two cases that predated the compensatory tax doctrine enunciated in Boston Stock Exchange and Maryland v. Louisiana. Armco, supra, at 643, n. 7.
Finally, the Court rejected the argument that Armco should be required to prove the tax had actual discriminatory impact. Instead, the Court asserted that the “internal consistency” test, enunciated in Container Corp. of America v. Franchise Tax Bd., 463 U. S. 159, 169 (1983), was applicable “where the allegation is that a tax on its face discriminates against interstate commerce.” Armco, supra, at 644.
Armco unquestionably contributed to the development of our dormant Commerce Clause jurisprudence. See, e. g., Judson & Duffy, An Opportunity Missed: Armco, Inc. v. Hardesty, A Retreat from Economic Reality in Analysis of State Taxes, 87 W. Va. L. Rev. 723, 740-743 (1985) (suggesting that Armco’s invalidation of a facially discriminatory tax statute signaled a retreat from the economically realistic approach adopted by Complete Auto Transit, Inc. v. Brady, 430 U. S. 274 (1977), and a return to a more formalistic analysis); Lathrop, Armco — A Narrow and Puzzling Test for Discriminatory State Taxes Under the Commerce Clause, 63 Taxes 551, 558-559 (1985). In adopting the internal consistency test, Armco extended that doctrine beyond the context in which it had originated. See 467 U. S., at 648 (Rehnquist, J., dissenting). Nevertheless, Armco neither overturned established precedent nor decided “an issue of first impression whose resolution was not clearly foreshadowed.” Chevron Oil, supra, at 106. To be sure, Armco paved the way for Tyler Pipe Industries, Inc. v. Washington State Dept. of Revenue, 483 U. S. 232 (1987), which arguably “overturn[ed] a lengthy list of settled decisions” and “revolutionize^] the law of state taxation,” id., at 257 (Scalia, J., concurring in part and dissenting in part), by extending the internal consistency test. Armco itself, however, was not revolutionary. See American Trucking Assns., Inc. v. Scheiner, 483 U. S. 266, 303 (1987) (O’Con-nor, J., dissenting) (“At most, Armco may be read for the proposition that a tax that is facially discriminatory is unconstitutional if it is not ‘internally consistent’”).
Because Armco did not overrule clear past precedent nor decide a wholly new issue of first impression, it does not meet the first prong of the Chevron Oil test. Armco thus applies retroactively under either the rule advocated by the plurality or the rule advocated by the dissent in American Trucking Assns., Inc. v. Smith. Accordingly, the State Supreme Court of Appeals erred in declining to apply Armco retroactively to determine the constitutionality of the State’s imposition of taxes on Ashland for the years at issue. The motion of the Committee on State Taxation of the Council of State Chambers of Commerce for leave to file a brief as ami-cus curiae is granted. We reverse the judgment of the State Circuit Court and remand the case for further proceedings not inconsistent with this opinion.
It is so ordered.
The Court’s dismissal for want of a substantial federal question of Columbia Gas Transmission Corp. v. Rose, 459 U. S. 807 (1982), a case raising a nearly identical challenge to the state tax, see 467 U. S., at 644, n. 7, a year prior to deciding Armco, does not amount to the “overruling [of] clear past precedent on which litigants may have relied.” Chevron Oil Co. v. Huson, 404 U. S. 97, 106 (1971). The Court gives less deference to summary dispositions, see, e. g., Caban v. Mohammed, 441 U. S. 380, 390, n. 9 (1979), and it is unlikely that West Virginia relied upon the 1982 dismissal of Columbia Gas, given that the statute struck down in Armco had been in effect for more than 50 years.

Question: What is the agency involved in the administrative action?
年. Army and Air Force Exchange Service
数. Atomic Energy Commission
日. Secretary or administrative unit or personnel of the U.S. Air Force
的. Department or Secretary of Agriculture
月. Alien Property Custodian
用. Secretary or administrative unit or personnel of the U.S. Army
成. Board of Immigration Appeals
名. Bureau of Indian Affairs
时. Bureau of Prisons
件. Bonneville Power Administration
一. Benefits Review Board
请. Civil Aeronautics Board
中. Bureau of the Census
据. Central Intelligence Agency
码. Commodity Futures Trading Commission
不. Department or Secretary of Commerce
新. Comptroller of Currency
文. Consumer Product Safety Commission
下. Civil Rights Commission
分. Civil Service Commission, U.S.
入. Customs Service or Commissioner or Collector of Customs
人. Defense Base Closure and REalignment Commission
功. Drug Enforcement Agency
上. Department or Secretary of Defense (and Department or Secretary of War)
户. Department or Secretary of Energy
为. Department or Secretary of the Interior
间. Department of Justice or Attorney General
号. Department or Secretary of State
取. Department or Secretary of Transportation
回. Department or Secretary of Education
在. U.S. Employees' Compensation Commission, or Commissioner
页. Equal Employment Opportunity Commission
字. Environmental Protection Agency or Administrator
有. Federal Aviation Agency or Administration
个. Federal Bureau of Investigation or Director
作. Federal Bureau of Prisons
示. Farm Credit Administration
出. Federal Communications Commission (including a predecessor, Federal Radio Commission)
是. Federal Credit Union Administration
失. Food and Drug Administration
表. Federal Deposit Insurance Corporation
除. Federal Energy Administration
加. Federal Election Commission
败. Federal Energy Regulatory Commission
生. Federal Housing Administration
信. Federal Home Loan Bank Board
类. Federal Labor Relations Authority
置. Federal Maritime Board
理. Federal Maritime Commission
本. Farmers Home Administration
息. Federal Parole Board
行. Federal Power Commission
定. Federal Railroad Administration
改. Federal Reserve Board of Governors
市. Federal Reserve System
期. Federal Savings and Loan Insurance Corporation
以. Federal Trade Commission
修. Federal Works Administration, or Administrator
元. General Accounting Office
方. Comptroller General
录. General Services Administration
区. Department or Secretary of Health, Education and Welfare
单. Department or Secretary of Health and Human Services
位. Department or Secretary of Housing and Urban Development
型. Administrative agency established under an interstate compact (except for the MTC)
法. Interstate Commerce Commission
县. Indian Claims Commission
存. Immigration and Naturalization Service, or Director of, or District Director of, or Immigration and Naturalization Enforcement
品. Internal Revenue Service, Collector, Commissioner, or District Director of
前. Information Security Oversight Office
称. Department or Secretary of Labor
注. Loyalty Review Board
值. Legal Services Corporation
输. Merit Systems Protection Board
建. Multistate Tax Commission
能. National Aeronautics and Space Administration
大. Secretary or administrative unit or personnel of the U.S. Navy
例. National Credit Union Administration
度. National Endowment for the Arts
始. National Enforcement Commission
到. National Highway Traffic Safety Administration
面. National Labor Relations Board, or regional office or officer
载. National Mediation Board
点. National Railroad Adjustment Board
密. Nuclear Regulatory Commission
动. National Security Agency
果. Office of Economic Opportunity
图. Office of Management and Budget
提. Office of Price Administration, or Price Administrator
发. Office of Personnel Management
式. Occupational Safety and Health Administration
国. Occupational Safety and Health Review Commission
登. Office of Workers' Compensation Programs
错. Patent Office, or Commissioner of, or Board of Appeals of
者. Pay Board (established under the Economic Stabilization Act of 1970)
认. Pension Benefit Guaranty Corporation
误. U.S. Public Health Service
接. Postal Rate Commission
关. Provider Reimbursement Review Board
重. Renegotiation Board
第. Railroad Adjustment Board
地. Railroad Retirement Board
如. Subversive Activities Control Board
设. Small Business Administration
目. Securities and Exchange Commission
开. Social Security Administration or Commissioner
事. Selective Service System
可. Department or Secretary of the Treasury
要. Tennessee Valley Authority
代. United States Forest Service
小. United States Parole Commission
选. Postal Service and Post Office, or Postmaster General, or Postmaster
标. United States Sentencing Commission
明. Veterans' Administration or Board of Veterans' Appeals
编. War Production Board
求. Wage Stabilization Board
列. State Agency
网. Unidentifiable
万. Office of Thrift Supervision
最. Department of Homeland Security
器. Board of General Appraisers
所. Board of Tax Appeals
内. General Land Office or Commissioners
体. NO Admin Action
通. Processing Tax Board of Review
Answer:

Answer: 列