STATE EX REL. DEP'T OF REVENUE v. TUNKEY

No. CV-22-0128-PR.

524 P.3d 812 (2023)

STATE of Arizona, EX REL., ARIZONA DEPARTMENT OF REVENUE, Plaintiff/Appellee, v. Peter A. TUNKEY, et al., Defendants/Appellants.

Supreme Court of Arizona.

Filed February 23, 2023.


Attorney(s) appearing for the Case

Kristin K. Mayes , Arizona Attorney General, Penny Taylor Moore (argued), Assistant Attorney General, Phoenix, Attorneys for Arizona Department of Revenue.

Paul J. Valentine (argued), Jared W. Miller , Quarles & Brady LLP, Phoenix, Attorneys for Peter A. Tunkey, et al.

VICE CHIEF JUSTICE TIMMER authored the Opinion of the Court, in which CHIEF JUSTICE BRUTINEL and JUSTICES BOLICK, LOPEZ, BEENE, MONTGOMERY, and KING joined. JUSTICE BOLICK, joined by JUSTICES BEENE, MONTGOMERY, and KING authored a concurring opinion.


¶1 This case follows in the wake of Arizona Department of Revenue v. Action Marine, Inc., 218 Ariz. 141, 146-47 ¶¶ 28-29, 181 P.3d 188, 193-94 (2008), which interpreted A.R.S. § 42-5028 as imposing liability...

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