DYE CONST. CO. v. DOLAN

No. 77-929.

589 P.2d 497 (1978)

DYE CONSTRUCTION CO., a Colorado Corporation, Plaintiff-Appellee, v. Joseph F. DOLAN, Executive Director of the Department of Revenue, in his official capacity, the Department of Revenue of the State of Colorado, and the State of Colorado, Defendants-Appellants.

Colorado Court of Appeals, Div. I.

Rehearing Denied October 5, 1978.

Certiorari Denied January 15, 1979.


Attorney(s) appearing for the Case

Goldstein, Armour & Lonnquist, P. C., Alan A. Armour, Denver, for plaintiff-appellee.

J. D. MacFarlane, Atty. Gen., David W. Robbins, Deputy Atty. Gen., Edward G. Donovan, Sol. Gen., Billy J. Shuman, Special Asst. Atty. Gen., Denver, for defendants-appellants.


COYTE, Judge.

Plaintiff, formerly a sole proprietorship (Dye), but incorporated as a Colorado corporation in 1971 (Dye, Inc.), purchased materials subject to use tax pursuant to § 39-26-201, et seq., C.R.S.1973, but neither filed use tax returns nor paid a use tax from January 1, 1968, to December 31, 1975. The Colorado State Department of Revenue (Department) initially determined that taxes, penalties, and interest of almost $30,000 were due and owing for this...

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