[Download] "Tri-State Generation & Transmission Association Inc. v. Department of Revenue" by Colorado Court of Appeals * eBook PDF Kindle ePub Free
eBook details
- Title: Tri-State Generation & Transmission Association Inc. v. Department of Revenue
- Author : Colorado Court of Appeals
- Release Date : January 29, 1981
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
Plaintiff, Tri-State Generation & Transmission Association, Inc. (Tri-State), contracted with the United States Bureau of Reclamation (United States) and two other utilities to construct and use a power transmission line between Hayden and Ault, Colorado. Defendant, Colorado Department of Revenue (Department), determined that, pursuant to § 39-26-202, C.R.S. 1973, Tri-State was liable for use tax on items of tangible personal property used in the construction of the line. Tri-State claims it contracted only for a right to use the line and its payment of 36% of the construction cost represented the price of the lease, an intangible property right not subject to use tax. A trial de novo was held in the district court after the executive director of the Defendant decided that Tri-State was liable for the tax. Tri-State appeals the trial courts decision upholding the executive directors imposition of the tax, but does not dispute the amount of the tax. We affirm.
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