STATE, ETC. v. COCHISE AIRLINES

No. 1 CA-CIV 4589.

128 Ariz. 432 (1980)

626 P.2d 596

STATE of Arizona ex rel., ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellee, v. COCHISE AIRLINES, an Arizona corporation, Defendant-Appellant.

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

Rehearing Denied February 24, 1981.

Review Denied March 24, 1981.


Attorney(s) appearing for the Case

Robert K. Corbin, Atty. Gen., John A. LaSota, Jr., Former Atty. Gen., by Ian A. MacPherson, Asst. Atty. Gen., Phoenix, for plaintiff-appellee.

Evans, Kitchel & Jenckes, P.C., by Dean C. Short, II, Phoenix, for defendant-appellant.


OPINION

WREN, Judge.

The single issue presented by this appeal is whether the appellant Cochise Airlines is liable to pay transaction privilege taxes imposed by A.R.S. §§ 42-1309 and 42-1310(2)(d) on its intrastate operations Cochise contends that the taxes are prohibited by the provisions of 49 U.S.C. § 1513, a portion of the Airport Development Acceleration Act of 1973 by which the Congress broadened federal monetary aid for airport development...

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