Legal Opinion
Cirrus Exploration Company v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas
Texas Court of Appeals, 3rd District (Austin)
Decided February 12, 2014No. 03-13-00036-CVPublishedCited by 1 opinion
1Opinion of the Court
OPINION
BOB PEMBERTON, Justice.
This is an appeal from a final summary judgment in favor of the Comptroller in a tax-refund suit. 1 The principal issue presented is whether appellant Cirrus Exploration Company’s purchase of two helicopters qualifies for a sales-tax exemption under Tax Code section 151.328, which exempts from the imposition of sales tax aircraft that is “sold to a person using the aircraft as a certificated or licensed carrier of persons or property.” Tex. Tax Code § 151.328(a)(1); see 34 Tex. Admin. Code § 3.294 (Comptroller of Pub. Accounts, Carriers) (related Comptroller…
2Cases cited12 opinions
- Valence Operating Co. v. DorsettTexas Supreme Court · 2005
- Southwestern Electric Power Co. v. GrantTexas Supreme Court · 2002
- City of Rockwall v. HughesTexas Supreme Court · 2008
- TGS-NOPEC GEOPHYSICAL CO. v. CombsTexas Supreme Court · 2011
- Texas Department of Protective & Regulatory Services v. Mega Child Care, Inc.Texas Supreme Court · 2004
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