McLane Western, Inc. v. Department of Revenue

Opinion by

Judge GRAHAM.

Plaintiff, McLane Western, Inc., appeals the trial court's order dismissing its complaint against defendants, Department of Revenue of the State of Colorado and Roxy Huber, its Executive Director (collectively, the Department). We reverse and remand with directions.

I. Factual and Procedural Background

A division of this court previously considered an appeal involving a dispute between these parties concerning the same tobacco tax statute, section 39-28.5-102, C.R.98.2008. See McLane W., Inc. v. Dep't of Revenue, 126 P.3d 211 (Colo.App.2005) (McLane I). However, McLane I…