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Wilderness World, Inc. v. Dep’t of Revenue

Wilderness World, Inc. v. Dep’t of Revenue

DISCUSSION ¶9 We review de novo the tax court’s ruling on a motion for summary judgment, Wilderness World, Inc. v. Ariz. Dep’t of Revenue, as well as the construction and interpretation of Arizona tax statutes, SolarCity Corp. v. Ariz. Dep’t of Revenue, ¶ 8 (2018).

DISCUSSION ¶14 We review de novo the tax court’s ruling on a motion for summary judgment, Wilderness World, Inc. v. Ariz. Dep’t of Revenue, as well as the court’s construction and interpretation of Arizona tax statutes, SolarCity Corp. v. Ariz. Dep’t of Revenue, We also granted review as to whether the court of appeals properly characterized the nature of a Remittance payment made by Dove Mountain to Marriott Rewards as a p

See Wilderness World, Inc. v. Ariz. Dep’t of Revenue

Wilderness World, Inc. v. Dep’t of Revenue, ¶ 6 (App. 2021).

See Wilderness World, (as amended) (noting "the award of attorneys' fees in tax cases [is] discretionary").

See Wilderness World, Inc. v. Dep’t of Revenue State of Ariz.

See Wilderness World, Inc. v. Dep’t of Revenue State of Ariz.

See Wilderness World, Inc. v. Dep’t of Revenue

See Wilderness World, Inc. v. Dep’t of Revenue, Walls v. Ariz. Dep’t of Pub.

See Wilderness World, Inc. v. Dep’t of Revenue State of Ariz., (as amended).

Wilderness World, Inc. v. Dep’t of Revenue, (“Tax statutes are interpreted strictly against the state, and any ambiguities are resolved in favor of the taxpayer.”).

Wilderness World, Inc. v. Dep’t of Revenue

Wilderness World, Inc. v. Ariz. Dep’t of Revenue

Wilderness World, Inc. v. Dep’t of Revenue State of Ariz., Ariz. Dep’t of Revenue v. Cent.

Wilderness World, Inc. v. Dep’t of Revenue State of Ariz.

Wilderness World, Inc. v. Dep’t of Revenue

Wilderness World, Inc. v. Dep’t of Revenue

Wilderness World, Inc. v. Dep’t of Revenue

Wilderness World, Inc. v. Dep’t of Revenue, , (in banc).

Wilderness World v. Ariz. Dep’t of Revenue