1. Home
  2. Browse Decisions
  3. P.3d
  4. 460 P.3d
  5. 460 P.3d 808 (2020)
 

CARTER OIL CO. v. ARIZONA DEPT. OF REVENUE

No. 1 CA-TX 19-0002.

460 P.3d 808 (2020)

CARTER OIL COMPANY, INC., Plaintiff/Appellee, v. ARIZONA DEPARTMENT OF REVENUE, Defendant/Appellant.

Court of Appeals of Arizona, Division 1.

FILED January 30, 2020.

Attorney(s) appearing for the Case

Arizona Attorney General's Office, Phoenix, By Scot G. Teasdale , Rusty D. Crandell , Nancy K. Case , Counsel for Defendant/Appellant.

Ballard Spahr LLP, Phoenix, By Brian W. LaCorte , Chase A. Bales , Co-Counsel for Plaintiff/Appellee.

The Cavanagh Law Firm, Phoenix, By James G. Busby, Jr. , Co-Counsel for Plaintiff/Appellee.

Judge James B. Morse Jr. delivered the opinion of the Court, in which Presiding Judge Kenton D. Jones and Judge Diane M. Johnsen joined.

OPINION

¶1 The Arizona Department of Revenue (the "Department") appeals from the tax court's entry of judgment in favor of Carter Oil Company, Inc. ("Carter Oil"). We hold that dyed diesel fuel used to power machinery involved in mining and processing operations is subject to the transaction privilege tax. Accordingly...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases