Legal Opinion
Arizona Department of Revenue v. Canyoneers, Inc.
Court of Appeals of Arizona
Decided May 24, 2001No. 1 CA-TX 00-0016, 1 CA-TX 00-0017, 1 CA-TX 00-0018, 1 CA-TX 00-0019PublishedCited by 9 opinions
1Opinion of the Court
OPINION
RYAN, Judge.
¶ 1 The question we must answer in this appeal is whether the Arizona Department of Revenue (“the Department”) can refuse to refund sums or place a condition on any refund of sums remitted as payments for transaction privilege taxes on an activity that later was found not taxable. We hold that the Department can neither refuse to refund such payments nor can it condition any refunds on the taxpayer’s agreement to pass on the refunds to its customers. Therefore, we reverse.
FACTUAL AND PROCEDURAL HISTORY
¶2 In the early 1980s, the Department began assessing transaction…
2Cases cited6 opinions
- Wilderness World, Inc. v. Department of RevenueArizona Supreme Court · 1995
- Arizona State Tax Com'n v. Garrett CorporationArizona Supreme Court · 1955
- Cochise County v. Arizona Health Care Cost Containment SystemCourt of Appeals of Arizona · 1992
- Department of Revenue v. Moki Mac River Expeditions, Inc.Court of Appeals of Arizona · 1989
- RDB Thomas Road Partnership v. City of PhoenixCourt of Appeals of Arizona · 1994
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Arizona Department of Revenue v. Action Marine, Inc.Arizona Supreme Court · 2008
- Karbal v. Arizona Department of RevenueCourt of Appeals of Arizona · 2007
- DaimlerChrysler Services North America, LLC v. Arizona Department of RevenueCourt of Appeals of Arizona · 2005
- Arizona Department of Revenue v. Action Marine, Inc.Court of Appeals of Arizona · 2007
- In Re InselmanUnited States Bankruptcy Court, D. Arizona · 2005
4 more not listed; retrieve them via the Exa API.