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MALECON TOBACCO v. STATE, DEPT. OF TAXATION

No. 38101.

59 P.3d 474 (2002)

MALECON TOBACCO, LLC, a Nevada Limited Liability Company; Sowle & Associates, a Nevada Corporation; D & S Enterprises, Inc., a Nevada Corporation; Churchill's Tobacco, Inc., a Nevada Corporation, Acting for Themselves and Others Similarly Situated, Appellants, v. The STATE of Nevada ex rel. DEPARTMENT OF TAXATION, Respondent.

Supreme Court of Nevada.

December 19, 2002.

Attorney(s) appearing for the Case

John S. Bartlett, Carson City, for Appellants.

Frankie Sue Del Papa, Attorney General, Norman J. Azevedo, Chief Deputy Attorney General, and Joshua J. Hicks, Deputy Attorney General, Carson City, for Respondent.

Before YOUNG, C.J., ROSE and AGOSTI, JJ.

OPINION

PER CURIAM.

This is an appeal from a district court order dismissing appellants' ("Taxpayers") complaint for lack of subject matter jurisdiction. We conclude that the Taxpayers' arguments are meritless and, accordingly, we affirm the district court's order.

The Taxpayers brought a class action lawsuit in the district court contesting the assessment of certain taxes. The district court granted the Department of Taxation's motion to...

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