MACY, Justice.
Appellee Jackson Hole Ski Corporation brought an action in district court pursuant to the Uniform Declaratory Judgments Act, § 1-37-101 et seq., W.S. 1977, seeking an interpretation of the Selective Sales Tax Act of 1937, § 39-6-401 et seq., W.S. 1977, and a determination of the validity of rules and regulations adopted by appellants Wyoming State Tax Commission and State Board of Equalization. During the pendency of the proceedings, appellees...
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