Tax Related

Mann v. N.D. Tax Commissioner , 2007 ND 119,
Due process requires a State to provide meaningful backward-looking relief to rectify any unconstitutional deprivation that occurs when a state requires a taxpayer to pay a tax without an opportunity to challenge whether the tax is illegal before payment.
A statute may be applied retroactively when the legislature clearly intended retroactive application of the statute.
A district court has broad discretion in deciding whether to certify a class action.
A successful litigant is not entitled to attorney's fees unless authorized by statute or contract.
American Crystal Sugar Co. v. Traill Co. Board of Commissioners , 2006 ND 118, 714 N.W.2d 851
A board of county commissioners is not required to follow formal rules of judicial procedure in tax abatement proceedings.
A court can reverse a local governing body's valuation and assessment of property only when there is such an absence of evidence or reason as to amount to arbitrary, capricious, or unreasonable action.
A board of county commissioners' classification of property as either real or personal presents a question of law fully reviewable by a court.
Structures and buildings are required to be assessed as real property, but other attached machinery and equipment used in the industrial process are classified as personal property exempt from property taxation.
Amerada Hess Corp. v. Fong , 2005 ND 155, 704 N.W.2d 8
Gross-up amounts are not "foreign dividends" subject to partial exclusion under state tax law.
The rule of strict construction of ambiguous tax statutes in favor of the taxpayer is a rule of last resort when other means of ascertaining the legislature's intentions have failed.
An administrative agency need not use the rulemaking process to collect an erroneous interpretation of a statute.
While there may be a public desire to avoid double taxation as a matter of public policy, there is no constitutional prohibition against double taxation.
Mann v. ND Tax Commissioner , 2005 ND 36, 692 N.W.2d 490
A final order or judgment is necessary for appealability in an injunction action.
An appeal from an order denying reconsideration does not present the Supreme Court with the merits of the original order requested to be reconsidered, but presents for review only whether the district court abused its discretion in deciding the movant either did or did not offer sufficient grounds to reconsider the previous decision.
The Supreme Court exercises its supervisory jurisdiction over lower courts rarely to rectify errors or to prevent injustice when no adequate alternative remedies exist.
State ex rel. Clayburgh v. American West Community Promotions, Inc. , 2002 ND 98, 645 N.W.2d 196
When a transaction involves the transfer of both tangible personal property and intangible personal property, the true object of the transaction must be examined to determine if the transaction is subject to sales tax.
Sales of coupon books are not subject to sales tax as sales of tangible personal property, consisting of goods, wares, or merchandise.
Hamich, Inc. v. State ex rel. Clayburgh , 1997 ND 110, 564 N.W.2d 640
The Tax Commissioner had the statutory authority to require two North Dakota corporations which conducted no out-of-state business to file corporate income tax returns for tax years 1986 through 1991 using the single entity method rather than the combined report method they preferred. This requirement was not contrary to public policy and did not violate the taxpayers' equal protection rights.
Cladding Technology v. State ex rel. Clayburgh , 1997 ND 84, 562 N.W.2d 98
A repair business is responsible for use tax on repair materials purchased from out-of-state vendors who did not collect tax, and for sales tax on purchases from in-state vendors who did not collect tax. A taxpayer is responsible for sales or use tax on freight costs that are not separately billed. Decision of tax commissioner not to excuse the taxpayer from interest and penalties will not be disturbed unless it is arbitrary.
Trollwood Village Ltd. v. Cass Co. Board of Co. Commissioners , 557 N.W.2d 732 (N.D. 1996)
If an assessor increases the assessed valuation of property by fifteen percent or more from the previous year's assessment, the assessor's failure under N.D.C.C. 57-12-09 to give the owner written notice of the increase is jurisdictional and invalidates the tax attributable to a fifteen percent or more increase in the previous year's assessed valuation.
Under N.D.C.C. 57-23-04(1), an application for abatement of taxes must be filed by November 1 of the year after the tax 'becomes delinquent,' regardless of whether there is a shortfall in taxes actually paid.
The Board of County Commissioners' valuation of real property for tax purposes was not arbitrary, capricious, or unreasonable.
Kinney Shoe Corp. v. State ex rel. Hanson , 552 N.W.2d 788 (N.D. 1996)
Under Section 57-38-01.3(1)(c), N.D.C.C., a subsidiary corporation's state income tax deduction for federal income taxes 'paid or accrued' is the subsidiary's proportionate share of the federal tax actually paid to the federal government by the subsidiary's parent corporation.
Northern X-Ray Company, Inc. v. State ex rel. Hanson , 542 N.W.2d 733 (N.D. 1996)
Burleigh County Tax Equalization v. Brown , 520 N.W.2d 60 (N.D. 1994)
Burlington Northern Railroad v. State of North Dakota , 500 N.W.2d 615 (N.D. 1993)
State of ND ex rel. Hanson v. Quill Corp. , 500 N.W.2d 196 (N.D. 1993)
NL Industries, Inc. v. ND State Tax Commissioner , 498 N.W.2d 141 (N.D. 1993)
Western Gas Resources v. Heitkamp , 489 N.W.2d 869 (N.D. 1992)
Service Oil, Inc. v. State , 479 N.W.2d 815 (N.D. 1992)
National Sun Industries, Inc. v. Ransom County , 474 N.W.2d 502 (N.D. 1991)
True v. Heitkamp , 470 N.W.2d 582 (N.D. 1991)
State of ND ex rel. Heitkamp v. Quill Corp. , 470 N.W.2d 203 (N.D. 1991)
State of ND ex rel. Heitkamp v. Quill Corp. , 487 N.W.2d 598 (N.D. 1991)
Meyer v. City of Dickinson , 451 N.W.2d 113 (N.D. 1990)
Riverview Place, Inc. v. Cass Co. , 448 N.W.2d 635 (N.D. 1989)
Peterson v. Heitkamp , 442 N.W.2d 219 (N.D. 1989)
Haugland v. City of Bismarck , 429 N.W.2d 449 (N.D. 1988)
Minnesota Mining & Manufacturing Co. v. Conrad , 418 N.W.2d 276 (N.D. 1987)
International Minerals and Chemical Corp. v. Heitkamp , 417 N.W.2d 791 (N.D. 1987)
Ladish Malting Co. v. Stutsman Co. , 416 N.W.2d 31 (N.D. 1987)
State v. Turner , 414 N.W.2d 293 (N.D. 1987)
Amerada Hess Corp. v. Conrad , 410 N.W.2d 124 (N.D. 1987)
Rocky Mountain Oil & Gas Assoc. v. Conrad , 405 N.W.2d 279 (N.D. 1987)
Phillips Natural Gas Co. v. State , 402 N.W.2d 906 (N.D. 1987)
Meyer v. City of Dickinson , 397 N.W.2d 460 (N.D. 1986)
Linderkamp v. Bismarck School District No. 1 , 397 N.W.2d 76 (N.D. 1986)
Minot Farmers Elevator v. Conrad , 386 N.W.2d 463 (N.D. 1986)
Martinson v. Raugutt , 372 N.W.2d 895 (N.D. 1985)
Drackett Products Co. v. Conrad , 370 N.W.2d 723 (N.D. 1985)
Puklich & Swift, P.C. v. State, ex rel. Tax Commissioner , 359 N.W.2d 846 (N.D. 1984)
Republic Airlines, Inc. v. State, ex rel. Tax Commissioner , 359 N.W.2d 843 (N.D. 1984)
Blocker Drilling Canada, Ltd. v. Conrad , 354 N.W.2d 912 (N.D. 1984)
Ladish Malting Co. v. Stutsman County , 351 N.W.2d 712 (N.D. 1984)
First Bank of Buffalo v. Conrad , 350 N.W.2d 580 (N.D. 1984)
Grant Farmers Mutual Fire & Lightning Ins. Co. v. State Tax Commissioner , 347 N.W.2d 324 (N.D. 1984)
Running v. Tax Commissioner , 313 N.W.2d 772 (N.D. 1981)
SunBehm Gas, Inc. v. Conrad , 310 N.W.2d 766 (N.D. 1981)
Paluck v. Bd. of County Commissioners, Stark County , 307 N.W.2d 852 (N.D. 1981)
Morton County v. Henke , 308 N.W.2d 372 (N.D. 1981)
State v. Gasser , 306 N.W.2d 205 (N.D. 1981)
Mills v. Bd. of County Commissioners, Burleigh County , 305 N.W.2d 832 (N.D. 1981)
Erdle v. Dorgan , 300 N.W.2d 834 (N.D. 1980)
United Power Association v. Bd. of County Commissioners , 300 N.W.2d 36 (N.D. 1980)
State v. Red Arrow Towbar Sales Co. , 298 N.W.2d 514 (N.D. 1980)
Dorgan v. Miller , 297 N.W.2d 418 (N.D. 1980)
Geo Resources, Inc. v. Tax Commissioner of the State of North Dakota , 288 N.W.2d 54 (N.D. 1980)
Soo Line Railroad Co. v. State, ex rel. State Board of Equalization , 286 N.W.2d 459 (N.D. 1979)
City of Grand Forks v. Bd. of County Commissioners , 284 N.W.2d 420 (N.D. 1979)
Caldis v. Board of County Commissioners , 279 N.W.2d 665 (N.D. 1979)
Federal Land Bank of Saint Paul v. State , 274 N.W.2d 580 (N.D. 1979)
City of Dickinson v. State Board of Equalization , 268 N.W.2d 589 (N.D. 1978)
State ex rel. Dorgan v. Union State Bank , 267 N.W.2d 777 (N.D. 1978)
Butts Feed Lots, Inc. v. Bd. of Co. Comm'n of Foster County , 261 N.W.2d 667 (N.D. 1977)
William Clairmont, Inc. v. State , 261 N.W.2d 780 (N.D. 1977)
Gasser v. Dorgan , 261 N.W.2d 386 (N.D. 1977)
Hardy v. State Tax Comm'n , 258 N.W.2d 249 (N.D. 1977)
Southern Valley Grain Dealers Ass'n v. Bd. of Co. Comm'n of Richland Co. , 257 N.W.2d 425 (N.D. 1977)
Shark Brothers Inc. v. Cass Co. , 256 N.W.2d 701 (N.D. 1977)
Dorgan v. Mercil , 256 N.W.2d 114 (N.D. 1977)
Lanterman v. Dorgan , 255 N.W.2d 891 (N.D. 1977)
Northwest Airlines, Inc. v. State of North Dakota , 244 N.W.2d 708 (N.D. 1976)
Griffeth v. Williamson , 244 N.W.2d 301 (N.D. 1976)
Clapp v. Cass County , 236 N.W.2d 850 (N.D. 1975)
N.D. Conf. Ass'n of Seventh-Day Adventists v. Bd. of Co. Comm'rs, Stutsman Co. , 234 N.W.2d 912 (N.D. 1975)
Fisher v. Board of County Comm'n , 226 N.W.2d 636 (N.D. 1975)
Messner v. Dorgan , 228 N.W.2d 311 (N.D. 1974)
Ace Mud Service, Inc. v. State Tax Commissioner , 225 N.W.2d 571 (N.D. 1974)
Great Northern Railway, Co. v. Flaten , 225 N.W.2d 75 (N.D. 1974)
Colgate-Palmolive Co. v. Dorgan , 225 N.W.2d 278 (N.D. 1974)
Evangelical Lutheran Good Sam. Soc. v. Board , 219 N.W.2d 900 (N.D. 1974)
Dilse v. Leer , 219 N.W.2d 195 (N.D. 1974)
Duchscherer v. Aanerud , 216 N.W.2d 279 (N.D. 1974)
Gate City Savings and Loan Association v. IBM , 213 N.W.2d 888 (N.D. 1973)
Patterson v. City of Bismarck , 212 N.W.2d 374 (N.D. 1973)
Chernick v. City of Grand Forks , 210 N.W.2d 73 (N.D. 1973)
Brink v. Curless , 209 N.W.2d 758 (N.D. 1973)
White Eagle v. Dorgan , 209 N.W.2d 621 (N.D. 1973)
Signal Oil and Gas Co. v. Williams County , 206 N.W.2d 75 (N.D. 1973)
Kittock v. Anderson , 203 N.W.2d 522 (N.D. 1973)
YMCA v. Board of County Commisioners, Cass County , 198 N.W.2d 241 (N.D. 1972)
Fisher v. City of Minot , 188 N.W.2d 745 (N.D. 1971)
Great Northern Railway Company v. Esterby , 179 N.W.2d 725 (N.D. 1970)
Lutheran Campus Council v. Board of County Com'rs of Ward County , 174 N.W.2d 362 (N.D. 1970)
Appeal of Johnson , 173 N.W.2d 475 (N.D. 1970)
Boeing v. Omdahl , 169 N.W.2d 696 (N.D. 1969)
Souris River Telephone v. State , 162 N.W.2d 685 (N.D. 1968)
Johnson v. Richland Co. , 160 N.W.2d 406 (N.D. 1968)
Anderson v. City of Hankinson , 157 N.W.2d 833 (N.D. 1968)
Foss Methodist Church v. City of Wahpeton , 157 N.W.2d 347 (N.D. 1968)
Bismarck Tribune v. Omdahl , 147 N.W.2d 903 (N.D. 1966)
Fredereickson v. Burleigh County , 139 N.W.2d 250 (N.D. 1965)
Northwestern Savings and Loan Ass'n v. Baumgartner , 136 N.W.2d 640 (N.D. 1965)
Rice v. Board of County Comm'rs , 135 N.W.2d 597 (N.D. 1965)
Scott v. Donnelly , 133 N.W.2d 418 (N.D. 1965)

Generated from Supreme Court Docket on 08/29/2008