DAIMLER CHRYSLER FIN. v. DEPARTMENT OF REV.

Court of Appeals No. 12CA2559.

384 P.3d 356 (2014)

2014 COA 24

DAIMLER CHRYSLER FINANCIAL SERVICES AMERICAS, LLC, Plaintiff-Appellant, v. COLORADO DEPARTMENT OF REVENUE, Defendant-Appellee.

Colorado Court of Appeals, Div. V.

Announced March 13, 2014.


Attorney(s) appearing for the Case

Lathrop & Gage, LLP, George G. Matava , Donald E. Lake, III , Denver, Colorado; Akerman Senterfitt P.A., Michael Bowen , Jacksonville, Florida, for Plaintiff-Appellant.

John W. Suthers , Attorney General, Robert H. Dodd, Jr. , Senior Assistant Attorney General, Brendan C. Reese , Assistant Attorney General, Denver, Colorado, for Defendant-Appellee.


¶ 1 Plaintiff, Daimler Chrysler Financial Services Americas, LLC (Daimler), appeals the judgment denying its claim for a tax credit or refund from defendant, Colorado Department of Revenue, under subsection 39-26-102(5), C.R.S.2013. We affirm.

I. Background

¶ 2 Consumers...

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