FLAT CENTER FARMS, INC. v. STATE DEPT. OF REVENUE

No. 00-358.

49 P.3d 578 (2002)

2002 MT 140

FLAT CENTER FARMS, INC., Petitioner and Respondent, v. STATE of Montana, DEPARTMENT OF REVENUE, Respondent and Appellant.

Supreme Court of Montana.

Decided June 21, 2002.


Attorney(s) appearing for the Case

Chris Tweeten (argued), Assistant Attorney General, Roberta Cross Guns, Special Assistant Attorney General, Charlena Toro, Special Assistant Attorney General, Helena, Montana, For Appellant.

Laura Christoffersen (argued), Ryan Rusche (argued), Christoffersen & Knierim, P.C., Culbertson, Montana, For Respondent.

Maylinn Smith, Attorney at Law, University of Montana School of Law, Missoula, Montana (for The Assiniboine and Sioux Tribes), For Amicus Curiae.


Justice TERRY N. TRIEWEILER delivered the Opinion of the Court.

¶ 1 The Petitioner, Flat Center Farms, Inc., appealed the Respondent Department of Revenue's imposition of the Corporation License Tax to the State Tax Appeal Board. The State Tax Appeal Board upheld the Department of Revenue's assessment. Flat Center appealed to the District Court for the Fifteenth Judicial District in Roosevelt County. The District Court...

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