Arizona Department of Revenue v. Dougherty

OPINION

WEISBERG, Judge.

¶ 1 The Arizona Department of Revenue (DOR) seeks special action review of the tax court’s ruling certifying a class action and ordering DOR to bear the cost of notifying potential class members. We accepted jurisdiction with an opinion to follow. This is that opinion.

FACTUAL AND PROCEDURAL BACKGROUND

¶ 2 From 1986 to 1990, Arizona allowed a deduction from income for dividends received from corporations doing more than half of their business in Arizona. See Arizona Revised Statutes Annotated (A.R.S.) § 43-1128 (1998). 1 Helen Ladewig, later superseded by her estate,…