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PACIFIC POWER & LIGHT v. DEPT. OF REV.

No. 88-151.

773 P.2d 1176 (1989)

PACIFIC POWER & LIGHT COMPANY, Puget Sound Power & Light Company, Portland General Electric Company, Washington Water Power Company, and the Montana Power Company, Plaintiffs and Appellants, v. MONTANA DEPARTMENT OF REVENUE, et al., Defendants and Respondents.

Supreme Court of Montana.

Decided April 17, 1989.

Rehearing Denied June 1, 1989.

Attorney(s) appearing for the Case

Donald R. Murray, Murphy, Robinson, Heckathorn and Phillips, Kalispell, Thomas H. Nelson, Stoel, Rives, Boley, Jones & Grey, Portland, Or., for plaintiffs and appellants.

Larry Schuster, Montana Dept. of Revenue, Property Tax Div., Helena, for defendants and respondents.

GULBRANDSON, Justice.

Appellants appeal the order of the First Judicial District Court, Lewis and Clark County, in a declaratory judgment action, upholding the validity of the Montana Department of Revenue's (DOR) assessment of beneficial use taxes for the year 1984 against the appellants pursuant to § 15-24-1203, MCA. These beneficial use taxes were assessed for the appellants' firm transmission demands upon certain Bonneville Power Administration (BPA), 500...

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