Cited by

Opinions in Arizona that cite Arizona Tax Commission v. Dairy & Consumers Cooperative Ass'n, 215 P.2d 235.

38 citing documents.

Jones Outdoor Advertising, Inc. v. Arizona Department of Revenue 355 P.3d 603 Ariz. Ct. App. Div. 1 2015
Jones Outdoor Advertising, Inc. v. Arizona Department of Revenue 355 P.3d 603 Ariz. Ct. App. Div. 1 2015
Ass’n, (explaining the rule of statutory construction “that statutes imposing taxes will be most strongly construed against the government and in favor of the taxpayer or citizen”).
Strawberry Ridge Estates, LLC v. Gila County 350 P.3d 833 Ariz. Ct. App. Div. 1 2015
Strawberry Ridge Estates, LLC v. Gila County 350 P.3d 833 Ariz. Ct. App. Div. 1 2015
State Ex Rel. Department of Revenue v. Capitol Castings, Inc. 88 P.3d 159 Ariz. 2004
State Ex Rel. Department of Revenue v. Capitol Castings, Inc. 88 P.3d 159 Ariz. 2004
5 ¶10 In the tax field, we liberally construe statutes imposing taxes in favor of taxpayers and against the government, Ariz. Tax Comm’n v. Dairy & Consumers Co-op Ass’n, -43 (1950), but strictly construe tax exemptions because they violate the policy that all taxpayers should share the common burden of taxation.
City of Sierra Vista v. Director, Arizona Department of Environmental Quality 988 P.2d 162 Ariz. Ct. App. Div. 2 1999
City of Sierra Vista v. Director, Arizona Department of Environmental Quality 988 P.2d 162 Ariz. Ct. App. Div. 2 1999
See Arizona Tax Comm’n v. Dairy & Consumers Co-operative Ass’n, -15 , (“[I]f an act independent, distinct and complete in itself incidentally repeals a part of an earlier act in conflict therewith such repeal is not affected by [article IV, part 2, § ] 14.”).
Tucson Electric Power Co. v. Arizona Department of Revenue 851 P.2d 132 Ariz. Ct. App. Div. 1 1992
Tucson Electric Power Co. v. Arizona Department of Revenue 851 P.2d 132 Ariz. Ct. App. Div. 1 1992
Ass'n, , Duhame v. State Tax Comm’n, , , , Knoell Brothers Construction
Braden v. Yuma County Board Supervisors 777 P.2d 697 Ariz. Ct. App. Div. 1 1989
Braden v. Yuma County Board Supervisors 777 P.2d 697 Ariz. Ct. App. Div. 1 1989
Cooperative Ass’n, , Butler v. City of Blackfoot, 98 Idaho 854 , Turner v. North Platte, 203 Neb.
Shamrock Foods Co. v. City of Phoenix 757 P.2d 90 Ariz. 1988
Shamrock Foods Co. v. City of Phoenix 757 P.2d 90 Ariz. 1988
Arizona Tax Commission v. Dairy & Consumers Cooperative Association
St. Joseph's Hospital & Medical Center v. Maricopa County 673 P.2d 325 Ariz. Ct. App. Div. 1 1983
St. Joseph's Hospital & Medical Center v. Maricopa County 673 P.2d 325 Ariz. Ct. App. Div. 1 1983
Arizona Tax Commission v. Dairy Consumers Cooperative Association, *133 , State v. Morris, 7 Ariz.App.
Department of Revenue v. Southern Union Gas Co. 582 P.2d 158 Ariz. 1978
Department of Revenue v. Southern Union Gas Co. 582 P.2d 158 Ariz. 1978
State v. Tysdal 228 N.W.2d 230 Minn. 1975
Meredith Corporation v. State Tax Commission 531 P.2d 197 Ariz. Ct. App. Div. 1 1975
Meredith Corporation v. State Tax Commission 531 P.2d 197 Ariz. Ct. App. Div. 1 1975
E. g., Arizona Tax Commission v. Dairy & Consumers Co-op Association
State Tax Commission v. Television Services, Inc. 495 P.2d 466 Ariz. 1972
State Tax Commission v. Television Services, Inc. 495 P.2d 466 Ariz. 1972
Arizona Tax Commission v. Dairy & Consumers Co-operative Ass’n, , , 240- (1950).
Sanders v. Folsom 451 P.2d 612 Ariz. 1969
Sanders v. Folsom 451 P.2d 612 Ariz. 1969
of United States, , ; Arizona Tax Commission v. Dairy & Consumers Co-op Assn., , ; , ; State v. Airesearch Mfg.
Arizona Podiatry Ass'n v. Director of Insurance 422 P.2d 108 Ariz. 1966
Davis v. State 401 P.2d 749 Ariz. Ct. App. Div. 2 1965
Davis v. State 401 P.2d 749 Ariz. Ct. App. Div. 2 1965
Arizona Tax Commission v. Dairy & Consumers Cooperative Ass’n
Sanitary District No. 1 of Pima County v. State Ex Rel. Willey 399 P.2d 179 Ariz. Ct. App. Div. 2 1965
Sanitary District No. 1 of Pima County v. State Ex Rel. Willey 399 P.2d 179 Ariz. Ct. App. Div. 2 1965
Arizona Tax Commission v. Dairy & Consumers Cooperative Ass’n
State Tax Commission v. Ryan-Evans Drug Stores 357 P.2d 607 Ariz. 1960
State Tax Commission v. Ryan-Evans Drug Stores 357 P.2d 607 Ariz. 1960
Arizona Tax Commission et al. v. Dairy & Consumers Cooperative Association, Ariz., , ; Alvord et al., v. State Tax Commission, , ; and that •any doubts as to their meaning are to be resolved against the tax authority and in favor of the taxpayer.
City of Phoenix v. Borden Company 326 P.2d 841 Ariz. 1958
City of Phoenix v. Borden Company 326 P.2d 841 Ariz. 1958
Cooperative Ass’n, , ; , ; and that any doubts as to their meaning are to be resolved against the tax authority and in favor of the taxpayer.
Arizona Corp. Commission v. Catalina Foothills Estates 278 P.2d 427 Ariz. 1954
Arizona Corp. Commission v. Catalina Foothills Estates 278 P.2d 427 Ariz. 1954
v. Dairy & Consumers Cooperative Ass’n, , .
Dairy & Consumers Co-Op. Ass'n v. Arizona Tax Commission 243 P.2d 465 Ariz. 1952
Dairy & Consumers Co-Op. Ass'n v. Arizona Tax Commission 243 P.2d 465 Ariz. 1952
r sale, or commercial use, or any product or products, article or articles, substance or substances, commodity or commodities not classified in paragraph 1, subsection (c) or in subsection (g).” • Prior to March, 1950, the identical parties to this litigation in an action, like the one now before us, sought from us an interpretation of section 73-1306, supra, and in that case which is reported in , , the decision of which was handed down in February, 1950, we held that appellant was subject to t