Richland Aviation, Inc. v. State, Department of Revenue

¶1 The Montana Department of Revenue (DOR) appeals the judgment of the Seventh Judicial District Court, which granted summary judgment in favor of Richland Aviation, Inc. (Richland Aviation), by holding that Richland Aviation is not a “scheduled airline” subject to central assessment by DOR. We affirm and state the issue as follows:

Did the District Court err by concluding Richland Aviation was not a “scheduled airline” and therefore not subject to central assessment?

FACTUAL AND PROCEDURAL BACKGROUND

¶2 Since 1971, Richland Aviation, a company based in Sidney, Richland County, Montana, has…