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STATE v. BLAZE CONST. CO., INC.

No. 1 CA-TX 96-0010.

947 P.2d 836 (1997)

190 Ariz. 262

STATE of Arizona, ex rel., ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellee, v. BLAZE CONSTRUCTION COMPANY, INC., Defendant-Appellant.

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

Review Denied December 16, 1997.

Attorney(s) appearing for the Case

Grant Woods, Attorney General by Patrick Irvine, Assistant Attorney General, Phoenix, for Plaintiff-Appellee.

Margrave, Celmins & Verburg by Gary Verburg, Phoenix, for Defendant-Appellant.

OPINION

EHRLICH, Judge.

The Arizona Department of Revenue ("ADOR") assessed delinquent Arizona transaction privilege (contracting) taxes against taxpayer Blaze Construction Company. The taxes were computed on Blaze's gross proceeds from building roads for the United States Bureau of Indian Affairs ("BIA") on Indian reservations within Arizona. Blaze protested the assessment, arguing that federal law pre-empted application

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