Howard Electrical & Mechanical, Inc. v. Department of Revenue

VOLLACK, Justice.

Howard Electrical and Mechanical, Inc. appeals from Howard Electrical & Mechanical, Inc. v. Department of Revenue, 748 P.2d 1321 (Colo.App.1987), in which the court of appeals affirmed that part of the district court’s judgment that affirmed the Department of Revenue’s holding that Howard was liable for Regional Transportation District (RTD) taxes. The court of appeals reversed that part of the judgment which held that collection of RTD taxes for the taxable years 1976, 1977 and 1978 was barred by the statute of limitations. We affirm the court of appeals ruling in part,…