P & M COAL MIN. v. DEPT. OF REVENUE

2 CA-CV 87-0251.

156 Ariz. 568 (1987)

754 P.2d 295

PITTSBURGH & MIDWAY COAL MINING COMPANY, Plaintiff/Appellee, v. ARIZONA DEPARTMENT OF REVENUE, Defendant/Appellant.

Court of Appeals of Arizona, Division 2, Department B.

Review Granted June 7, 1988.


Attorney(s) appearing for the Case

Jones, Jury, Short & Mast by Leslie T. Jones, Jr., Phoenix, for plaintiff/appellee.

Robert K. Corbin, Atty. Gen. by Steven R. Partridge, Phoenix, for defendant/appellant.


OPINION

LIVERMORE, Presiding Judge.

The Arizona Department of Revenue appeals from the following ruling of the trial court:

I. P & M's Refund Claim:

A. Erroneous Collection:

1. P & M (Pittsburg & Midway Coal Mining Co.) paid the Department (Arizona Department of Revenue) $3,297,679.51 in Arizona use tax during the three year period ending December, 1979.

2. P & M did so without protest under the erroneous...

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