(Download) "Valencia Energy Co. V. Arizona Department Of Revenue" by Arizona Supreme Court " Book PDF Kindle ePub Free

August 17, 2021

eBook details

Title: Valencia Energy Co. V. Arizona Department Of Revenue
Author : Arizona Supreme Court
Release Date : January 19, 1998
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 92 KB

Description

¶1 The Arizona Department of Revenue ("Department") audited Valencia Energy Company ("Valencia") and assessed a deficiency. The court of appeals affirmed the grant of summary judgment against Valencia. We granted review to determine whether the Department can be estopped from collecting back taxes owed because a Department agent advised Valencia in writing that the activity now levied on was not subject to tax. We have jurisdiction pursuant to Ariz. Const. art. VI, Section 5(3) and A.R.S. § 12-102.