Legal Opinion
Watts v. Arizona Department of Revenue
Court of Appeals of Arizona
Decided May 26, 2009No. 1 CA-TX 08-0002PublishedCited by 4 opinions
1Opinion of the Court
OPINION
THOMPSON, Presiding Judge.
¶ 1 Taxpayers 1 appeal from a grant of summary judgment holding that they are not entitled to pollution control income tax credits under Arizona Revised Statutes (A.R.S.) sections 43-1170 (1998) (credits for corporations) or 43-1081 (1998) (credits for individuals) for the cost of water trucks and water wagons they leased to others during tax years 1998 to 2001. Finding no genuine dispute of material fact or error of law, we affirm the judgment.
FACTUAL AND PROCEDURAL HISTORY
A. The Pollution Control Income Tax Credit Statutes
¶ 2 In 1994, the Arizona Legislature…
2Cases cited11 opinions
- Wilderness World, Inc. v. Department of RevenueArizona Supreme Court · 1995
- Walls v. Arizona Department of Public SafetyCourt of Appeals of Arizona · 1991
- Town of South Tucson v. Board of SupervisorsArizona Supreme Court · 1938
- Phoenix Control System, Inc. v. Insurance Co. of North AmericaArizona Supreme Court · 1990
- Arizona Department of Revenue v. RabyCourt of Appeals of Arizona · 2003
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3Cited by4 opinions
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- Pawn 1st, LLC v. City of PhoenixCourt of Appeals of Arizona · 2013
- MacKinney v. City of TucsonCourt of Appeals of Arizona · 2013
- Microchip Technology Inc. v. StateCourt of Appeals of Arizona · 2012