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REGIONAL TRANSP. DIST. v. MARTIN MARIETTA

No. 89SC253.

805 P.2d 1102 (1991)

The REGIONAL TRANSPORTATION DISTRICT, a special district; Alan N. Charnes, Director of the Colorado Department of Revenue; and the Department of Revenue, State of Colorado, Petitioners, v. MARTIN MARIETTA CORPORATION, Respondent.

Supreme Court of Colorado, En Banc.

As Modified on Denial of Rehearing March 11, 1991.

Attorney(s) appearing for the Case

Gale A. Norton, Atty. Gen., Timothy M. Tymkovich, Sol. Gen., and Anthony S. Trumbly, Asst. Atty. Gen., Denver, for petitioners.

Holme Roberts & Owen, David S. Steefel and Susan Begesse Prose, Denver, for respondent.

Justice KIRSHBAUM delivered the Opinion of the Court.

In Martin Marietta v. Regional Transportation District, 772 P.2d 668 (Colo.App. 1989), the Colorado Court of Appeals held that the Department of Revenue, State of Colorado (the Department), a petitioner herein, erroneously assessed Colorado use taxes and Regional Transportation District (RTD) taxes on purchases of certain items...

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