Legal Opinion
State v. Blaze Const. Co., Inc.
Court of Appeals of Arizona
Decided April 29, 1997No. 1 CA-TX 96-0010PublishedCited by 8 opinions
1Opinion of the Court
OPINION
EHRLICH, Judge.
The Arizona Department of Revenue (“ADOR”) assessed delinquent Arizona transaction privilege (contracting) taxes against taxpayer Blaze Construction Company. The taxes were computed on Blaze’s gross proceeds from building roads for the United States Bureau of Indian Affairs (“BIA”) on Indian reservations within Arizona. Blaze protested the assessment, arguing that federal law pre-empted application of the contracting tax. It prevailed in the administrative process.
ADOR then brought an action in the tax court, seeking to rein state the assessment. On cross-motions for…
2Cases cited15 opinions
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- New Mexico v. Mescalero Apache TribeSupreme Court of the United States · 1983
- United States v. New MexicoSupreme Court of the United States · 1982
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Shelter Mutual Insurance Co. v. Mid-Century Insurance Co.Supreme Court of Colorado · 2011
- Arizona Department of Revenue v. Blaze Construction Co.Supreme Court of the United States · 1999
- Baker v. Allied Property & Casualty InsuranceDistrict Court, D. Colorado · 2013
- Arizona Department of Revenue v. Care Computer Systems, Inc.Court of Appeals of Arizona · 2000
- State v. ZamanArizona Supreme Court · 1999
3 more not listed; retrieve them via the Exa API.