STATE EX REL. DEPT. OF REV. v. MAGMA COPPER

No. 1 CA-CIV 6082.

138 Ariz. 322 (1983)

674 P.2d 876

STATE of Arizona, ex rel., ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellee, v. MAGMA COPPER COMPANY, a corporation, Defendant-Appellant.

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

Review Denied December 13, 1983.


Attorney(s) appearing for the Case

Robert K. Corbin, Atty. Gen. by Frank L. Migray, Asst. Atty. Gen., Phoenix, for plaintiff-appellee.

Twitty, Sievwright & Mills by Howard A. Twitty, Phoenix, for defendant-appellant.


OPINION

GREER, Judge.

In this appeal, we must determine whether certain Arizona privilege excise tax statutes1 imposed an excise privilege tax on the income of appellant, Magma Copper Company (Magma), received from customers from January 1, 1975, through September 30, 1977, for converting copper Magma had produced in the cathode form into continuous cast rod and Magbar.2 We hold that these statutes...

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