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STATE TAX COM'N v. RANCHERS EXPLORATION & DEV.

No. 1 CA-CIV 2555.

22 Ariz. App. 480 (1974)

528 P.2d 866

STATE TAX COMMISSION, consisting of Bob Kennedy, Chairman L. Waldo DeWitt and John M. Hazelett, Appellant, v. RANCHERS EXPLORATION AND DEVELOPMENT CORPORATION, Appellee.

Court of Appeals of Arizona, Division 1, Department A.

Rehearing Denied January 2, 1975.

Review Denied January 28, 1975.

Attorney(s) appearing for the Case

N. Warner Lee, Atty. Gen., by Mary Z. Chandler, Asst. Atty. Gen., Phoenix, for appellant.

Evans, Kitchel & Jenckes, P.C., by Leslie T. Jones, Jr., Phoenix, for appellee.

OPINION

DONOFRIO, Presiding Judge.

This appeal by the State Tax Commission is based upon the trial court's ruling that appellee, Ranchers Exploration and Development Corporation did not have to report certain activities as taxable gross receipts under A.R.S. §§ 42-1309 and 42-1310.

In 1971 the Tax Commission performed a random audit of the taxpayer's books. The audit covered the period from July 1, 1968 through March 31, 1971. The audit revealed...

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