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SUNBEHM GAS, INC. v. CONRAD

Civ. No. 10013.

310 N.W.2d 766 (1981)

SUNBEHM GAS, INC., A. G. Golden, and Deka Minerals, a partnership, Plaintiffs and Appellants, v. Kent CONRAD, Tax Commissioner, Defendant and Appellee.

Supreme Court of North Dakota.

October 7, 1981.

Attorney(s) appearing for the Case

Nilles, Hansen, Selbo, Magill & Davies, Fargo, for plaintiffs and appellants; argued by Frank J. Magill, Fargo.

Kenneth M. Jakes & Robert W. Wirtz, Asst. Attys. Gen., State Tax Dept., Bismarck, for defendant and appellee; argued by Jakes, Bismarck.

ERICKSTAD, Chief Justice.

This is an appeal by the plaintiffs, Sun-Behm Gas, Inc., A. G. Golden, and Deka Minerals, a partnership (hereinafter the Taxpayers), from an order of the District Court of Stark County, dated May 12, 1981, denying the Taxpayers' request for a writ of prohibition against the defendant, Kent Conrad, State Tax Commissioner, to restrain him from collecting oil extraction taxes under Initiated Measure No. 6 [approved by the voters on November...

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