[Download] "Valencia Energy Co. V. Arizona Department Of Revenue" by Arizona Supreme Court # Book PDF Kindle ePub Free
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.