Legal Opinion
Deadwood, Inc. v. North Carolina Department of Revenue
Court of Appeals of North Carolina
Decided December 28, 2001No. COA00-1489PublishedCited by 3 opinions
1Opinion of the Court
WYNN, Judge.
Deadwood, Inc. challenges an assessment of privilege taxes by the North Carolina Department of Revenue for the taxing period of 1 January 1994 through 28 February 1997. Because we find that during the relevant taxing period the assessed privilege tax violated the requirements of uniformity, we reverse the Department of Revenue’s decision to apply the privilege tax to Deadwood.
Deadwood operates a family entertainment facility in Beargrass, North Carolina. The facility includes an 18-hole miniature golf course, outdoor picnic area, live music on Friday and Saturday nights, video…
2Cases cited11 opinions
- Leonard v. MaxwellSupreme Court of North Carolina · 1939
- Colonial Pipeline Company v. ClaytonSupreme Court of North Carolina · 1969
- Dillingham v. North Carolina Department of Human ResourcesCourt of Appeals of North Carolina · 1999
- Hajoca Corporation v. ClaytonSupreme Court of North Carolina · 1971
- Charlotte Coca-Cola Bottling Co. v. ShawSupreme Court of North Carolina · 1950
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3Cited by3 opinions
- Racing Ass'n of Central Iowa v. FitzgeraldSupreme Court of Iowa · 2002
- Deadwood, Inc. v. North Carolina Department of RevenueSupreme Court of North Carolina · 2002
- Racing Ass'n of Central Iowa v. FitzgeraldSupreme Court of Iowa · 2002