RIVERTON PRODUCE CO. v. STATE

No. 92SA493.

871 P.2d 1213 (1994)

RIVERTON PRODUCE CO. and Cox Grain Company, Plaintiffs-Appellees/Cross-Appellants, v. STATE of Colorado; The Department of Revenue for the State of Colorado; John J. Tipton, in his official capacity as Executive Director of the Department of Revenue; Dee Hartman, in his official capacity as Director, Motor Vehicle Division, Department of Revenue; Larry D. Huls, in his official capacity as Assistant Director, Motor Vehicle Division, Department of Revenue; Jean Gouin, in her official capacity as Program Administrator, Motor Vehicle Division, Department of Revenue; Jaki Berry, in her official capacity as Administrative Officer, Motor Carrier Services, Motor Vehicle Division, Department of Revenue; and Mark S. Eckert, in his official capacity as County Clerk, Mesa County, State of Colorado, Defendants-Appellants/Cross-Appellees.

Supreme Court of Colorado, En Banc.

As Modified on Denial of Rehearing May 2, 1994.


Attorney(s) appearing for the Case

King & Isaacson, P.C., Scott E. Isaacson, Salt Lake City, UT, Snow Hutchison & Neider, Richard Hutchison, Murray, UT, for plaintiffs-appellees/cross-appellants.

Gale A. Norton, Atty. Gen., Raymond T. Slaughter, Chief Deputy Atty. Gen., Timothy M. Tymkovich, Sol. Gen., Maurice G. Knaizer, Deputy Atty. Gen., Larry A. Williams, First Asst. Atty. Gen., Mark W. Gerganoff, Asst. Atty. Gen., General Legal Services Section, Denver, for defendants-appellants/cross-appellees State of Colorado, the Dept. of Revenue of State of Colo., John J. Tipton, Dee Hartman, Larry D. Huls, Jean Gouin and Jaki Berry.

Alan N. Hassler, Asst. County Atty., Grand Junction, for defendant-appellant/cross-appellee Mark S. Eckert.


Justice MULLARKEY delivered the Opinion of the Court.

The State of Colorado, its Department of Revenue, and various state officials appeal the trial court's ruling declaring sections 42-3-123(13)(b) and (b.3) and section 42-3-105, 17 C.R.S. (1991), pertaining to the registration and taxation of interstate and intrastate motor vehicle carriers in Colorado, facially unconstitutional under the Commerce Clause of the federal...

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