(Download) "Southwest Catholic Credit Union v. Charnes" by Colorado Court of Appeals No. 82CA0315 # Book PDF Kindle ePub Free
eBook details
- Title: Southwest Catholic Credit Union v. Charnes
- Author : Colorado Court of Appeals No. 82CA0315
- Release Date : January 26, 1982
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
Opinion by JUDGE KELLY Alan N. Charnes, Executive Director of the Colorado Department of Revenue, appeals from a summary judgment entered in favor of Southwest Catholic Credit Union. The sole issue raised on appeal is whether the district court erred in holding that § 11-30-123, C.R.S. 1973, exempts credit unions from paying sales taxes. Based on stipulated facts, the district court held that the specific credit union exemption contained within § 11-30-123, C.R.S. 1973, supplanted the later enacted more general exemptive provisions embodied in the Emergency Retail Sales Act of 1935, § 39-26-101, et seq., C.R.S. 1973 (1982 Repl. Vol. 16B). We reverse. Southwest Catholic Credit Union paid the State of Colorado sales taxes in connection with the purchase of tangible personal property at retail. A claim for refund was filed and denied by order of Charnes. Southwest sought review of the denial of the refund claim in the district court which ruled in favor of Southwest.
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