Shelby Distributors, LLC v. Montana Department of Revenue

206 P.3d 899 (2009)

2009 MT 80

349 Mont. 489

SHELBY DISTRIBUTORS, LLC, a Montana Limited Liability Company, Petitioner and Appellant,

v.

MONTANA DEPARTMENT OF REVENUE, Respondent and Appellee.

No. DA 07-0334.

Supreme Court of Montana.

Submitted on Briefs May 7, 2008.

Decided March 17, 2009.

Rehearing Denied April 28, 2009.

For Appellant: Glenn E. Tremper, Attorney at Law, Great Falls, Montana.

For Appellee: Joel E. Silverman, Special Assistant Attorney General, Montana Department of Revenue, Helena, Montana.

Justice JOHN WARNER delivered the Opinion of the Court.

¶ 1 Shelby Distributors, LLC (Shelby…