Neumann Caribbean International, Ltd. v. Arizona Department of Revenue

OPINION

GREER, Judge.

This appeal raises the question of whether transaction privilege taxes paid without protest may be refunded to the taxpayer because the Department of Revenue had no semblance of authority to collect the tax. The trial court entered summary judgment in favor of the Department of Revenue, holding that taxes paid cannot without protest be refunded. We affirm the trial court.

The facts are undisputed.1 Plaintiff-appellant Neumann Caribbean International, Ltd. (Neumann) was engaged exclusively in the business of constructing homes for Indians on the San Carlos and Colorado…