Legal Opinion
Montgomery Ward & Co. v. State, Dept. of Revenue
Supreme Court of Colorado
Decided March 16, 1981No. 28396PublishedCited by 11 opinions
1Opinion of the Court
ERICKSON, Justice.
The primary issue in this case is whether, under the “Emergency Retail Sales Tax Act of 1935,” article 26 of title 39, C.R.S.1973 (Sales Tax Act), the Executive Director (Director) of the Department of Revenue (Department) can force Montgomery Ward & Co., Inc. (Wards) to abandon its use of the cash receipts basis for paying sales tax on credit sales and require it to use the accrual basis for paying said tax.
As the result of an audit, the Department served Wards with a notice of deficiency and tax assessment. Additionally, the Director issued a revocation which withdrew…
2Cases cited5 opinions
- White Motor Corp. v. KosydarOhio Supreme Court · 1977
- State Department of Revenue v. District CourtSupreme Court of Colorado · 1977
- PEOPLE EX REL. STATE BOARD OF ACCOUNT. v. McFarlandColorado Court of Appeals · 1975
- Hentges v. BartschColorado Court of Appeals · 1975
- State Tax Commission v. Montgomery Ward & Co.Arizona Supreme Court · 1976
3Cited by11 opinions
- Southern States Cooperative, Inc. v. DaileyWest Virginia Supreme Court · 1981
- Pemco, Inc. v. Kansas Department of RevenueSupreme Court of Kansas · 1995
- Colorado Rocky Mountain School, Inc. v. ShriverColorado Court of Appeals · 1984
- Montgomery Ward & Co. v. State, Department of RevenueColorado Court of Appeals · 1983
- Ex Parte Capital City Asphalt, Inc.Supreme Court of Alabama · 1983
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