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DEADWOOD v. DEPT. OF REVENUE

No. COA00-1489.

557 S.E.2d 596 (2001)

DEADWOOD, INC., Petitioner, v. NORTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of North Carolina.

December 28, 2001.

Attorney(s) appearing for the Case

David J. Irvine, Jr., Williamston, for petitioner-appellant.

Attorney General Roy Cooper, by Assistant Attorney General, Kay Linn Miller Hobart, for the State.

WYNN, Judge.

Deadwood, Inc. challenges an assessment of privilege taxes by the North Carolina Department of Revenue for the taxing period of 1 January 1994 through 28 February 1997. Because we find that during the relevant taxing period the assessed privilege tax violated the requirements of uniformity, we reverse the Department of Revenue's decision to apply the privilege tax to Deadwood.

Deadwood operates a family entertainment facility in Beargrass, North...

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