GRANITE CONST. v. DEPT. OF REVENUE

No. 1 CA-CV 89-478.

168 Ariz. 93 (1990)

811 P.2d 345

GRANITE CONSTRUCTION COMPANY, a California corporation, Plaintiff-Appellant, v. STATE of Arizona, ex rel., ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellee.

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

Review Denied June 4, 1991.


Attorney(s) appearing for the Case

O'Connor, Cavanagh, Anderson, Westover, Killingsworth & Beshears, P.A. by Jeffrey B. Smith, Larry L. Smith, Peter C. Guild, Phoenix, for plaintiff-appellant.

Robert K. Corbin, Atty. Gen. by Sandra B. Kelley, Asst. Atty. Gen., Phoenix, for defendant-appellee.


OPINION

HAIRE, Judge.

Granite Construction Company (Granite) has appealed from an adverse judgment on its claim for a refund of state transaction privilege taxes and from an order denying its motion for new trial. The appeal presents the following questions: (1) whether 25 U.S.C. § 640d-6 preempts state taxation of gross receipts from contracting services performed for a coal lessee in the Navajo-Hopi Joint Use Area; (2) whether the federally required...

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