LOHR, Justice.
This is an appeal by The Mountain's Shadow Inn, Inc. (Inn) from a trial court judgment denying the Inn's request for a refund of monies levied and collected from its bank account by the Colorado Department of Labor and Employment, Division of Employment and Training (Division). We reverse.
The plaintiff Inn owned premises containing a bar and restaurant in Lake wood, Colorado. The Inn operated the bar, but the restaurant was run by Dee Swain...
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