TUCSON ELEC. POWER v. DEPT. OF REVENUE

No. TX 88-00721.

167 Ariz. 140 (1991)

804 P.2d 1328

TUCSON ELECTRIC POWER CO. v. ARIZONA STATE DEPARTMENT OF REVENUE.

Tax Court of Arizona.

January 15, 1991.


Attorney(s) appearing for the Case

Fennemore Craig, P.C. by David T. Cox and Diane M. Evans, Phoenix, for plaintiff-appellant.

Attorney Gen. by Gail H. Boyd, Phoenix, for defendant-appellee.


OPINION

MORONEY, Judge.

The Taxpayer is a public utility which supplies electrical power to consumers in a service area which includes the City of Tucson. A portion of the power which the Taxpayer supplies to its customers is generated from generating stations located in northwestern New Mexico. In 1979, 1980, and 1981, the Taxpayer placed in service pollution control devices at its generating stations in New Mexico.

A.R.S. § 43-1030 provides...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases