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NEUMANN CARIBBEAN v. DEPT. OF REVENUE

No. 1 CA-CIV 9222.

156 Ariz. 581 (1987)

754 P.2d 308

NEUMANN CARIBBEAN INTERNATIONAL, LTD., Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellee.

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

Review Granted June 7, 1988.

Attorney(s) appearing for the Case

Steven M. Friedman, Phoenix, for plaintiff-appellant.

Robert K. Corbin, Atty. Gen. by J. Scott Halverson, Asst. Atty. Gen., Phoenix, for defendant-appellee.

OPINION

GREER, Judge.

This appeal raises the question of whether transaction privilege taxes paid without protest may be refunded to the taxpayer because the Department of Revenue had no semblance of authority to collect the tax. The trial court entered summary judgment in favor of the Department of Revenue, holding that taxes paid cannot without protest be refunded. We affirm the trial court.

The facts are undisputed.1

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