NEVADA TAX COM'N v. INDEP. SHEET METAL

No. 19452.

776 P.2d 541 (1989)

STATE of Nevada, ex rel NEVADA TAX COMMISSION, a public agency of the State of Nevada, Appellant, v. INDEPENDENT SHEET METAL, INC., a Nevada corporation, Respondent.

Supreme Court of Nevada.

Rehearing Denied August 22, 1989.


Attorney(s) appearing for the Case

Brian McKay, Atty. Gen., John S. Bartlett and Despina M. Hatton, Deputy Attys. Gen., Carson City, for appellant.

Allison, MacKenzie, Hartman, Soumbeniotis & Russell and Karen Peterson, Carson City, for respondent.


OPINION

PER CURIAM:

This case concerns whether the statutory scheme in effect in 1986 gave the State of Nevada the authority to charge interest on deficient taxes from the time the taxes originally came due.1 Independent Sheet Metal claims, and the district court held, that the statutes only give authority to charge interest after a deficiency determination has been made. However, the Department of Taxation (state) asserts that...

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