[DOWNLOAD] "Dye Construction Co. v. Dolan" by In the District Court of Appeal of Florida Second District " eBook PDF Kindle ePub Free

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eBook details

• Title: Dye Construction Co. v. Dolan
• Author : In the District Court of Appeal of Florida Second District
• Release Date : January 31, 1978
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 57 KB

Description

Plaintiff, formerly a sole proprietorship (Dye), but incorporated as a Colorado corporation in 1971 (Dye, Inc.), purchased materials subject to use tax pursuant to ? 39-26-201, et seq., C.R.S. 1973, but neither filed use tax returns nor paid a use tax from January 1, 1968, to December 31, 1975. The Colorado State Department of Revenue (Department) initially determined that taxes, penalties, and interest of almost $30,000 were due and owing for this assessment period, but after a final hearing the Departments Executive Director found that plaintiff owed $21,276.79 in taxes and $4,010.67 in interest, but waived a 10% penalty of $2,127.68 and penalty interest of $4,010.67. Plaintiff appealed the Directors determination to the district court, and at the conclusion of the trial de novo pursuant to ? 39-21-105, C.R.S. 1973, the court found that the Department was barred by ? 39-26-210, C.R.S. 1973, from collecting any taxes which had become due more than three years before March 12, 1976, the date of the Departments assessment, and accordingly entered judgment in the amount of $16,757.27 plus interest. The Department appeals. We reverse and remand with directions.

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