Legal Opinion
Pittsburgh & Midway Coal Mining Co. v. Arizona Department of Revenue
Arizona Supreme Court
Decided July 13, 1989No. CV-87-0460-PR, CV-88-0110-PR and CV-88-0353-PRPublishedCited by 15 opinions
1Opinion of the Court
FREDERICK J. MARTONE, Superior Court Judge.
These consolidated appeals require us to decide whether the State of Arizona may keep a tax to which it is not entitled because the tax was not paid “under protest,” even though at the time of the payment there was no dispute between the taxpayer and the state over the propriety of the tax. We hold that the state may not. Our jurisdiction arises under Ariz. Const, art. 6, section 5.
I. STATEMENT OF THE CASES AND FACTS
Each of the consolidated cases arose as follows.
A. Pittsburgh & Midway
Pittsburgh mined coal in New Mexico for sale to Arizona utilities.…
2Cases cited10 opinions
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- Ramah Navajo School Bd., Inc. v. Bureau of Revenue of NMSupreme Court of the United States · 1982
- State Tax Commission v. United Verde Extension Mining Co.Arizona Supreme Court · 1931
- Smotkin v. PetersonArizona Supreme Court · 1951
- Swift & Company v. State Tax CommissionArizona Supreme Court · 1969
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Wilderness World, Inc. v. Department of RevenueArizona Supreme Court · 1995
- Union Pacific Resources Co. v. StateWyoming Supreme Court · 1992
- Estate of Bohn v. WaddellCourt of Appeals of Arizona · 1992
- S & R PROPERTIES v. Maricopa CountyCourt of Appeals of Arizona · 1993
- Tucson Electric Power Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1992
10 more not listed; retrieve them via the Exa API.