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STATE v. CITY OF BURBANK

No. 14830.

691 P.2d 845 (1984)

The STATE of Nevada, The Nevada Department of Taxation, Nevada Tax Commission, and Clark County, Nevada, Appellants and Cross-Respondents, v. CITY OF BURBANK, a municipal corporation; City of Glendale, a municipal corporation; City of Pasadena, a municipal corporation; City of Los Angeles, a municipal corporation; The Department of Water and Power of the City of Los Angeles, and The Metropolitan Water District of Southern California, Respondents and Cross-Appellants.

Supreme Court of Nevada.

December 6, 1984.

Attorney(s) appearing for the Case

D. Brian McKay, Atty. Gen., Marta Adams, Deputy Atty. Gen., Carson City, Robert J. Miller, Dist. Atty., Stanley W. Parry, Sp. Deputy Dist. Atty., Las Vegas, for appellants and cross-respondents.

David W. Hagen, Reno, for respondents and cross-appellants.

OPINION

PER CURIAM:

This is an appeal and cross-appeal from a judgment declaring that certain state tax statutes, as applied, violate the Commerce Clause and a federal statute and ordering reimbursement of taxes which were paid under protest. For the reasons set forth hereinafter, the judgment is affirmed as modified by this opinion.

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