Arizona State Tax Commission v. Ensign

UDALL, Justice.

The appellees’ motion for rehearing, supported by their own brief and that of amici curiae, presents but little in the form of new cases, reasoning, or logic that was not considered in drafting the original opinion. We see no occasion to depart from our previous decision.

However, since the decision heretofore-rendered has no provision limiting its.. application to future transactions, the decision will operate retrospectively unless, we expressly order otherwise. There is. ample precedent in this jurisdiction that ini tax matters — when a previous decision is. overruled — the…