MERIDIAN AGGREGATES CO. v. BD. OF EQUALIZATION

No. 91-158.

827 P.2d 375 (1992)

MERIDIAN AGGREGATES COMPANY, Appellant (Petitioner), v. WYOMING STATE BOARD OF EQUALIZATION, Appellee (Respondent).

Supreme Court of Wyoming.

March 4, 1992.


Attorney(s) appearing for the Case

Lawrence J. Wolfe and Matthew H. Thomas, Holland & Hart, Cheyenne, for appellant.

Joseph B. Meyer, Atty. Gen., Sylvia L. Hackl, Deputy Atty. Gen., Michael L. Hubbard, Sr. Asst. Atty. Gen., Mary L. Scheible, Asst. Atty. Gen., for appellee.

Before URBIGKIT, C.J., and THOMAS, CARDINE, MACY, and GOLDEN, JJ.


THOMAS, Justice.

The only question in this case is whether an amendment to the statute that provides for the filing of claims for refunds of sales taxes, which reduced the time for filing such claims from three years to one year, would bar a claim that had been accrued for less than three years, but more than one year, at the effective date of the amendment. The Wyoming Department of Revenue denied the claim for refund on...

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