BROWN, J.
¶ 1 This appeal involves the Department of Revenue's instruction to Booker Auction Company (Booker) to pay excise tax on farm equipment sold at its future auctions. Booker's eventual superior court appeal was dismissed when the court reasoned it lacked subject matter jurisdiction to hear the appeal because no taxes had been improperly paid to trigger the court's jurisdiction. Booker now contends (1) it is entitled to review under the Administrative...
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