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D.D.I., Inc., et al. v. State Tax Commissioner

Docket No. 20020241
Oral Argument: Monday, January 13, 2003 1:30pm

Docket Info

Title
D.D.I., Inc., Danov Corporation,
and Estuary Corporation, Florida
corporations, Plaintiffs and Appellees
v.
State of North Dakota, by and
through its Tax Commissioner,
Rick Clayburgh, Defendant and Appellant
Case Type
CIVIL APPEAL : CONSTITUTIONAL LAW
Appeal From
Case No. 01-C-2879
South Central Judicial District, Burleigh County
Robert O. Wefald
2003 ND 32657 N.W.2d 228
Oral Argument 1/13/2003

Highlight

A facially discriminatory tax may survive Commerce Clause scrutiny if the tax is a compensatory or complementary tax designed to make interstate commerce bear a burden already born by intrastate commerce.
For a facially discriminatory tax to be a valid compensatory tax, the state must identify the intrastate tax burden for which the state is attempting to compensate, the tax on interstate commerce must be shown roughly to approximate, but not exceed, the amount of the tax on intrastate commerce, and the events on which the interstate and intrastate taxes are imposed must be substantially equivalent.
In determining whether a tax is discriminatory, the risk of multiple taxation may be considered in assessing a Commerce Clause claim and the internal consistency doctrine does not require other states to actually impose a tax similar to the challenged tax.
N.D.C.C. 57-38-01.3(1)(g) is unconstitutional.

Briefs

Filing Date Description
10/21/2002 APPELLANT BRIEF View
11/22/2002 APPELLEE BRIEF View
12/09/2002 REPLY BRIEF View

Counsel

Party Type Name
APPELLEE PRIVATE PRACTICE Not Licensed in ND - 00002
APPELLEE PRIVATE PRACTICE Not Licensed in ND - 00002
APPELLEE PRIVATE PRACTICE Not Licensed in ND - 00002
APPELLEE PRIVATE PRACTICE Not Licensed in ND - 00002
APPELLEE PRIVATE PRACTICE Not Licensed in ND - 00002
APPELLANT SPEC. ASST. ATTY. GEN. Donnita Ann Wald - 04914
APPELLANT SPEC. ASST. ATTY. GEN. Robert W Wirtz - 02876

(Note: Attachments may not be available for recently filed cases and/or confidential documents.)

Seq. # Filing Date Description Attachment
1 09/11/2002 NOTICE OF APPEAL : 09/09/2002
2 10/09/2002 RECORD ON APPEAL
3 10/21/2002 APPELLANT BRIEF View
4 10/21/2002 Addendum to Appellant's Brief
5 10/21/2002 APPELLANT APPENDIX
6 10/21/2002 Corrected covers and disk for ATB & corrected covers for ATA
7 10/24/2002 DISK (ATB)
8 11/06/2002 MOTION OF GEOFFREY SCHULTZ FOR PERMISSION TO APPEAR; AFFIDAVIT OF GEOFFREY SCHULTZ
9 11/06/2002 ACTION BY CLERK (Mr,. Schultz's appearance authorized) - Granted
10 11/06/2002 MOTION OF RICHARD HUSSEINI FOR PERMISSION TO APPEAR; AFFIDAVIT OF RICHARD A. HUSSEINI
11 11/06/2002 ACTION BY CLERK (Mr. Husseini's appearance is authorized) - Granted
12 11/06/2002 MOTION OF JAMES EDWARD MALONEY FOR PERMISSION TO APPEAR; AFFIDAVIT OF JAMES EDWARD MALONEY
13 11/06/2002 ACTION BY CLERK (Mr. Maloney's appearance is authorized) - Granted
14 11/06/2002 MOTION OF MARYANNE LYONS FOR PERMISSION TO APPEAR; AFFIDAVIT OF MARYANNE LYONS
15 11/06/2002 ACTION BY CLERK (Ms. Lyons' appearance is authorized) - Granted
16 11/19/2002 MOTION OF GERARD DESROCHERS FOR PERMISSION TO APPEAR & AFFIDAVIT OF MR DESROCHERS
17 11/19/2002 ACTION BY CLERK (Mr. Desrochers appearance is authorized) - Granted
18 11/22/2002 APPELLEE BRIEF View
19 11/22/2002 APPELLEE APPENDIX
20 11/25/2002 DISK - AEB
21 12/09/2002 REPLY BRIEF View
22 12/09/2002 DISK - RYB
23 01/13/2003 APPEARANCES: Donnita A. Wald, Robert W. Wirtz; Richard A Husseini, Geoff Schultz, William P. Pearce
24 01/13/2003 ARGUED: Wald; Husseini (Vol. Y; Page 76)
25 01/13/2003 ORAL ARGUMENT WEBCAST
26 03/05/2003 DISPOSITION
27 03/05/2003 UNANIMOUS OPINION : Kapsner, Carol Ronning View
28 03/05/2003 Costs on appeal taxed in favor of appellee
29 03/07/2003 Order/Judgment Mailed to Parties
30 03/28/2003 MANDATE
31 04/03/2003 RECEIPT SIGNED BY DISTRICT COURT CLERK'S OFFICE
32 08/15/2008 EXPUNGED - Nonpermanent record items destroyed