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NORFOLK HOLDINGS v. DEPT. OF REVENUE

No. 90-393.

813 P.2d 460 (1991)

NORFOLK HOLDINGS, INC., Petitioner and Appellant v. The MONTANA DEPARTMENT OF REVENUE, Respondent and Respondent.

Supreme Court of Montana.

Decided June 13, 1991.

Attorney(s) appearing for the Case

James P. Sites argued, Louis R. Moore, Crowley, Haughey, Hanson, Toole & Dietrich, Billings, for petitioner and appellant.

Geralyn Driscoll argued, Dept. of Revenue, Helena, for respondent and respondent.

HUNT, Justice.

Norfolk Holdings, Inc., (Taxpayer) appeals from an order of the First Judicial District Court, Lewis and Clark County, holding that Taxpayer's claim for a refund was barred by the statute of limitations. We affirm.

The sole issue raised on appeal is whether an automatic extension of time for filing corporate license tax returns may be included in computing the five-year limitations period in § 15-31-509(2), MCA.

Taxpayer reported...

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