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COLLINS DISCOUNT LIQUORS v. STATE

No. 20713.

802 P.2d 4 (1990)

COLLINS DISCOUNT LIQUORS AND VENDING, Appellant, v. The STATE of Nevada, Nevada Department of Taxation, and Nevada Tax Commission, Respondents.

Supreme Court of Nevada.

November 28, 1990.

Attorney(s) appearing for the Case

Hamilton & Lynch, Reno, for appellant.

Brian McKay, Atty. Gen., John S. Bartlett, Deputy Atty. Gen., Carson City, for respondents.

OPINION

PER CURIAM:

Appellant Collins Discount Liquors and Vending (Collins) is a small convenience store with an adjunct vending machine operation. In May 1988, Collins received a "Notice of Audit Deficiency" from respondent Nevada Tax Commission (NTC) for the period between January 1984 and December 1987, in the amount of $48,049.66, plus interest of $17,227.05 as of the date of the notice. This amount represented...

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