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VALENCIA ENERGY v. ARIZONA DEPT. OF REV.

No. 1 CA-TX 94-0015.

938 P.2d 474 (1996)

189 Ariz. 79

VALENCIA ENERGY COMPANY, Plaintiff-Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant-Appellee.

Court of Appeals of Arizona, Division 1, Department T.

Review Granted July 1, 1997.

Attorney(s) appearing for the Case

Grant Woods, Attorney General by James M. Susa, Assistant Attorney General, Phoenix, for Defendant-Appellee.

Newmark Irvine, P.A. by Stephen C. Newmark, Phoenix, and Ulrich & Kessler, P.C. by Paul G. Ulrich, Phoenix, and Law Office of Hartley Newkirk by Hartley Newkirk, Tucson, and Walker, Ellsworth, P.L.C. by Frank L. Migray, Phoenix, for Plaintiff-Appellant.

LANKFORD, Presiding Judge.

Following a transaction privilege (sales) tax audit for the period between November 1985 and March 1990, the Department of Revenue ("DOR") concluded that Valencia Energy Company owed $4.98 million in taxes plus interest. Valencia succeeded only in part when it administratively challenged the assessment of back taxes, so it appealed to the tax court. In a published opinion, the tax court granted summary judgment in favor of DOR, upholding...

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