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HURLEY TRUCKING CO., INC. v. STATE, ADOT

No. 1 CA-TX 99-0020.

39 P.3d 527 (2002)

HURLEY TRUCKING CO., INC., Hurley Distribution Co., Inc., Plaintiffs-Appellees, v. STATE of Arizona, ex rel., ARIZONA DEPARTMENT OF TRANSPORTATION, Defendant-Appellant.

Court of Appeals of Arizona, Division One, Department T.

January 29, 2002.

Attorney(s) appearing for the Case

Janet Napolitano, Attorney General, by John William Ranby, Assistant Attorney General and Joseph A. Kanefield, Assistant Attorney General, Phoenix, for Appellant.

The Cavanagh Law Firm, P.A., by Jeffrey B. Smith and Peter C. Guild, Phoenix, for Appellees.

OPINION

NOYES, J.

¶ 1 This appeal requires us to interpret and apply the 1988 amendments to former Arizona Revised Statutes ("A.R.S.") section 28-1551(4) and (5) in resolving claims filed by appellees Hurley Trucking Co., Inc., and Hurley Distribution Co., Inc. (collectively "Hurley"), for refunds of Arizona use fuel and motor carrier taxes paid to appellant Arizona Department of Transportation ("ADOT") from June 1, 1993, through January 14, 1997.

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