CLADDING TECHNOLOGY v. STATE BY CLAYBURGH

Civil No. 960276.

562 N.W.2d 98 (1997)

1997 ND 84

CLADDING TECHNOLOGY, INC., Don Hannu, President, Respondent and Appellant, v. STATE of North Dakota, By and Through its Tax Commissioner, Richard S. CLAYBURGH, Petitioner and Appellee.

Supreme Court of North Dakota.

April 25, 1997.


Attorney(s) appearing for the Case

Smith, Bakke, Hovland & Oppegard, Bismarck, for respondent and appellant; argued by Sheldon A. Smith. Appearance by Craig B. Burns.

Christianne Y. Runge (argued), Special Assistant Attorney General, Bismarck, for petitioner and appellee.


MESCHKE, Justice.

[¶ 1] Cladding Technology, Inc. appealed an order affirming the Tax Commissioner's decision to assess it for unpaid use taxes, interest, and penalties. After a minor adjustment, we affirm.

[¶ 2] The Tax Commissioner's findings describe Cladding's business:

Cladding is a service business involved in the repair of equipment. This equipment includes mainly used coal chute pipes owned by area power plants. The repair process...

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