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D & D TRUCKING v. IDAHO TRANSP. DEPT.

No. 20551.

885 P.2d 376 (1994)

126 Idaho 417

In the Matter of the Audit of: D & D Trucking, Inc. D & D TRUCKING, INC., Petitioner-Appellant on Appeal, v. IDAHO TRANSPORTATION DEPARTMENT, Respondent-Respondent on Appeal.

Supreme Court of Idaho, Boise, January 1994 Term.

June 8, 1994.

Attorney(s) appearing for the Case

Eberle, Berlin, Kading, Turnbow & McKlveen, Chartered, Boise, for appellant. Stephen A. Bradbury, argued.

Larry EchoHawk, Atty. Gen., Steven M. Parry, Sp. Deputy Atty. Gen., argued, ID Transp. Dept., Boise, for respondent.

SILAK, Justice.

This is an appeal from the district court affirming a mileage use tax assessment made by the Idaho Transportation Department (the "Department") against Appellant D & D Trucking, Inc. ("D & D"), pursuant to Chapter 4, Title 49, Idaho Code, which sets forth the scheme by which the Idaho Transportation Department assesses and collects mileage use taxes from those who operate trucks on Idaho's highways. We affirm.

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