Legal Opinion
Regional Transportation District v. Martin Marietta Corp.
Supreme Court of Colorado
Decided March 11, 1991No. 89SC253PublishedCited by 7 opinions
1Opinion of the CourtJustice Kirshbaum
In Martin Marietta v. Regional Transportation District, 772 P.2d 668 (Colo.App.*11031989), the Colorado Court of Appeals held that the Department of Revenue, State of Colorado (the Department), a petitioner herein, erroneously assessed Colorado use taxes and Regional Transportation District (RTD) taxes on purchases of certain items of tangible personal property by respondent, Martin Marietta Corporation (Martin). We granted certiorari to consider the propriety of that court’s determination that Martin’s purchases were purchases for resale and therefore exempt from use tax and RTD tax…
2Cases cited13 opinions
- A.B. Hirschfeld Press, Inc. v. City & County of DenverSupreme Court of Colorado · 1991
- Bedford v. Colorado Fuel & Iron Corp.Supreme Court of Colorado · 1938
- Howard Electrical & Mechanical, Inc. v. Department of RevenueSupreme Court of Colorado · 1989
- Baltimore Foundry & MacHinery Corp. v. ComptrollerCourt of Appeals of Maryland · 2001
- Carpenter v. Carman Distributing Co.Supreme Court of Colorado · 1943
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Roberts v. AdamsColorado Court of Appeals · 2001
- City of Colorado Springs v. Investment Hotel Properties, Ltd.Supreme Court of Colorado · 1991
- City of Golden v. Aramark Educational Services, LLCColorado Court of Appeals · 2013
- Coors Brewing Co. v. City of GoldenColorado Court of Appeals · 2013
- City of Colorado Springs v. Investment Hotel Properties, Ltd.Supreme Court of Colorado · 1991
2 more not listed; retrieve them via the Exa API.