Shotkin v. Perkins

This inquiry has to do with the “Emergency Retail Sales Tax Act of 1933 [L. ’35, p. 1000, §1; L. ’37, p. 1075, §1],” 1947 Supp. ’35 C.S.A., c. 144. Based on section 27 of the amended act, respondent Perkins, Director of Revenue of the State of Colorado, has moved to dismiss the writ of error, for that, as said, the sales tax liability of petitioner within the contemplation of this proceeding, “has become final under the statutes of the State of Colorado.”

It appears that May 1, 1948, the Director of Revenue, proceeding in writing, issued a notice of administrative hearing on the sales tax…