Prospecting Unlimited, Inc. v. Norberg

These consolidated cases are before us on appeal and on certiorari for a review of a Superior Court judgment affirming a decision of the respondent, the tax administrator. The respondent had assessed on each petitioner a use tax under G.L. 1956 (1970 Reenactment) §44-18-20, as amended by P.L. 1967, eh. 179, art. 2, §7, on modular home components each had purchased. After paying the amounts of the deficiencies, the petitioners appealed to Superior Court pursuant to §44-19-18. A Superior Court justice reviewed the record and the findings of the tax administrator and affirmed his decision.…