Legal Opinion

State v. Obexer & Son, Inc.

Nevada Supreme Court

Decided March 31, 1983No. 13843PublishedCited by 5 opinions

1Opinion of the Court

OPINION

2Per curiam

Appellants assert that the State of Nevada has the right to retain sales or use taxes voluntarily remitted to it by respondent over a three-year period. The district court ordered a full refund of the amount in controversy. Unable to obtain a stay, appellants have complied with the district court order. On the basis of the equities established by operation of NRS 488.075 on the one hand and the Multistate Tax Compact on the other, we hold that the State of Nevada has the right to retain the taxes remitted by respondent during 1974 and 1975, but that respondent is entitled to a refund…

3Cases cited16 opinions

  1. McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
  2. Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
  3. National Geographic Society v. California Board of EqualizationSupreme Court of the United States · 1977
  4. Diefendorf v. GalletIdaho Supreme Court · 1932
  5. American Oil Co. v. NeillSupreme Court of the United States · 1965

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4Cited by5 opinions

  1. State, Department of Taxation v. Masco Builder Cabinet GroupNevada Supreme Court · 2011
  2. Westinghouse Beverage Group, Inc. v. Department of TaxationNevada Supreme Court · 1985
  3. State, Department of Taxation v. Chrysler Group LLCNevada Supreme Court · 2013
  4. Saveway Super Service Stations, Inc. v. CafferataNevada Supreme Court · 1988
  5. All Star Amusement, Inc. v. Director of RevenueSupreme Court of Missouri · 1994

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