MANN v. NORTH DAKOTA TAX COMM'R

No. 20060366.

736 N.W.2d 464 (2007)

2007 ND 119

Joan MANN, Ken Danks d/b/a TEK Industries, Tracy Wilkie, Christa Monette, and other persons similarly situated, Plaintiffs and Appellants v. NORTH DAKOTA TAX COMMISSIONER, Cory Fong, Defendant and Appellee and North Dakota Treasurer, Kelly Schmidt, Defendant.

Supreme Court of North Dakota.

July 25, 2007.


Attorney(s) appearing for the Case

Vance Gillette (argued), Minot, ND, for plaintiffs and appellants.

Daniel Lucian Rouse (argued) and Donnita Ann Wald (appeared), Special Assistant Attorneys General, Tax Department, Bismarck, ND; and Robert W. Wirtz (on brief), Special Assistant Attorney General, Bismarck, ND, for defendants and appellee.


VANDE WALLE, Chief Justice.

[¶ 1] Joan Mann, Ken Danks, doing business as TEK Industries, Tracy Wilkie, and Christa Monette ("plaintiffs") appealed from an order denying reconsideration, and from an underlying judgment denying their motion to declare the state fuel tax refund process unlawful, denying their request for class certification, and granting their motion for summary judgment to the extent the court found a six year statute of limitations applies. We...

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