DEPT. OF REVENUE v. DURANGO & SILVERTON

No. 98CA0426.

989 P.2d 208 (1999)

The DEPARTMENT OF REVENUE, State of Colorado, Defendant-Appellant, v. DURANGO & SILVERTON NARROW GAUGE RAILROAD COMPANY, Plaintiff-Appellee.

Colorado Court of Appeals, Div. II.

Rehearing Denied June 17, 1999.

Certiorari Denied December 13, 1999.


Attorney(s) appearing for the Case

Gale A. Norton, Attorney General, Martha Phillips Allbright, Chief Deputy Attorney General, Richard A. Westfall, Solicitor General, Carolyn Lievers, Assistant Attorney General, Denver, Colorado, for Defendant-Appellant.

Jones & Keller, P.C., Edward T. Lyons, Jr., Jennifer L. Arthur, Denver, Colorado, for Plaintiff-Appellee.


Opinion by Judge CRISWELL.

The Colorado Department of Revenue (department) appeals from the summary judgment entered by the district court in de novo review proceedings pursuant to § 39-21-105, C.R.S.1998, instituted by Durango & Silverton Narrow Gauge Railroad Co. (railroad) that reversed a determination by the department's executive director and directed that the department refund to the railroad certain sales and tourism taxes previously collected...

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