Legal Opinion
Malecon Tobacco, LLC v. State Ex Rel. Department of Taxation
Nevada Supreme Court
Decided December 19, 2002No. 38101PublishedCited by 27 opinions
1Opinion of the Court
OPINION
2Per curiam
This is an appeal from a district court order dismissing appellants’ (“Taxpayers”) complaint for lack of subject matter jurisdiction. We conclude that the Taxpayers’ arguments are meritless and, accordingly, we affirm the district court’s order.
The Taxpayers brought a class action lawsuit in the district court contesting the assessment of certain taxes. The district court granted the Department of Taxation’s motion to dismiss the Taxpayers’ complaint based on a lack of subject matter jurisdiction. The district court decided that two administrative remedies exist: (1) seeking a refund…
3Cases cited19 opinions
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- County of Kane v. CarlsonIllinois Supreme Court · 1987
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4Cited by27 opinions
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