Riverton Produce Co. v. State

The State of Colorado, its Department of Revenue, and various state officials appeal *1216the trial court’s ruling declaring sections 42-3 — 128(13)(b) and (b.3) and section 42-3-105, 17 C.R.S. (1991), pertaining to the registration and taxation of interstate and intrastate motor vehicle carriers in Colorado, facially unconstitutional under the Commerce Clause of the federal constitution.1 The State also appeals the trial court’s finding that the Department of Revenue violated the Commerce Clause when it applied the revised registration fee schedule in sections 42 — 3—123(13)(b) and (b.3) to…