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Legal Opinion

Arizona Department of Revenue v. Arizona Public Service Co.

Court of Appeals of Arizona

Decided March 18, 1997No. 1 CA-TX 96-0009PublishedCited by 8 opinions

1Opinion of the Court

OPINION

GERBER, Judge.

The Arizona Department of Revenue (DOR) assessed use taxes against Arizona Public Service (APS) on its purchases of coal from a mine in McKinley County, New Mexico. APS claimed Arizona credit for its payment of McKinley County gross receipts taxes, New Mexico resources excise taxes, and New Mexico severance taxes. The Arizona State Board of Tax Appeals (Board) ruled that APS deserved credit for McKinley County gross receipts taxes but not for the New Mexico resources excise and severance taxes.

APS and DOR challenged the Board’s ruling. The tax court affirmed the Board’s…

2Cases cited12 opinions

  1. Hayes v. Continental InsuranceArizona Supreme Court · 1994
  2. Halliburton Oil Well Cementing Co. v. ReilySupreme Court of the United States · 1963
  3. Associated Industries of Mo. v. LohmanSupreme Court of the United States · 1994
  4. Arizona Downs v. Arizona Horsemen's FoundationArizona Supreme Court · 1981
  5. State v. KorzepArizona Supreme Court · 1990

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3Cited by8 opinions

  1. Phelps Dodge Corp. v. Arizona Elec. Power Co-Op., Inc.Court of Appeals of Arizona · 2004
  2. Mark W. Matkovich, State Tax Comm. v. CSX TransportationWest Virginia Supreme Court · 2016
  3. Dinardo, S., Aplt. v. Kohler, C.Supreme Court of Pennsylvania · 2023
  4. Moschcau v. Mohave CountyCourt of Appeals of Arizona · 2002
  5. Zilka, D., Aplt. v. Tax Review Bd. City of Phila.Supreme Court of Pennsylvania · 2023

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