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DEPARTMENT OF REVENUE v. SOUTHERN U. GAS CO.

No. 13338-PR.

119 Ariz. 512 (1978)

582 P.2d 158

DEPARTMENT OF REVENUE, Appellant, v. SOUTHERN UNION GAS COMPANY, a corporation and Division One of the State Board of Tax Appeals, Appellees.

Supreme Court of Arizona, In Banc.

May 23, 1978.

Attorney(s) appearing for the Case

John A. LaSota, Jr., Atty. Gen., Bruce E. Babbitt, Former Atty. Gen. by Mary Z. Chandler, Asst. Atty. Gen., Phoenix, for appellant.

Evans, Kitchel & Jenckes by David William West, Joseph F. Abate, Phoenix, for appellee Southern Union Gas Co.

Beer, Kalyna & Simon by Olgerd W. Kalyna, Phoenix, for appellee State Board of Tax Appeals.

STRUCKMEYER, Vice Chief Justice.

This is an appeal by the Department of Revenue from the dismissal of its action by the Superior Court on the ground that the Department failed to bring its case to trial under the provisions of A.R.S. § 42-152 A within ninety days. The Court of Appeals, Division One, 119 Ariz. 536, 582 P.2d 182 (App. 1977), held that the statute was mandatory. It remanded for...

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