(DOWNLOAD) "Pittsburgh & Midway Coal Mining Co. V. Arizona Department Of Revenue" by Arizona Supreme Court ~ eBook PDF Kindle ePub Free

eBook details

Title: Pittsburgh & Midway Coal Mining Co. V. Arizona Department Of Revenue
Author : Arizona Supreme Court
Release Date : January 13, 1989
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 83 KB

Description

These consolidated appeals require us to decide whether the State of Arizona may keep a tax to which it is not entitled because the tax was not paid "under protest," even though at the time of the payment there was no dispute between the taxpayer and the state over the propriety of the tax. We hold that the state may not. Our jurisdiction arises under Ariz. Const. art. 6, section 5.