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STATE, TAX COMMISSION v. NEVADA CEMENT COMPANY

No. 33178.

36 P.3d 418 (2001)

NEVADA TAX COMMISSION; Department of Taxation, the State of Nevada, Appellants, v. NEVADA CEMENT COMPANY, Respondent.

Supreme Court of Nevada.

December 12, 2001.

Attorney(s) appearing for the Case

Frankie Sue Del Papa, Attorney General, and Elaine S. Guenaga, Senior Deputy Attorney General, Carson City, for Appellants.

Paul D. Bancroft, Incline Village, for Respondent.

Before YOUNG, AGOSTI and LEAVITT, JJ.

OPINION ON REHEARING

PER CURIAM.

On September 15, 2000, we issued an opinion reversing the district court's order and remanding this matter to the district court.1 Subsequently, respondent Nevada Cement Company filed a petition for rehearing, and we directed a response from the Nevada Tax Commission. We have reviewed the parties' submissions, and we conclude that rehearing is warranted to clarify our statement of the primary...

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