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(Download) "Southwest Catholic Credit Union v. Charnes" by Colorado Court of Appeals * eBook PDF Kindle ePub Free

Southwest Catholic Credit Union v. Charnes

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eBook details

  • Title: Southwest Catholic Credit Union v. Charnes
  • Author : Colorado Court of Appeals
  • Release Date : January 26, 1982
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 59 KB

Description

Alan N. Charnes, Executive Director of the Colorado Department of Revenue, appeals from a summary judgment entered in favor of Southwest Catholic Credit Union. The sole issue raised on appeal is whether the district court erred in holding that § 11-30-123, C.R.S. 1973, exempts credit unions from paying sales taxes. Based on stipulated facts, the district court held that the specific credit union exemption contained within § 11-30-123, C.R.S. 1973, supplanted the later enacted more general exemptive provisions embodied in the Emergency Retail Sales Act of 1935, § 39-26-101, et seq., C.R.S. 1973 (1982 Repl. Vol. 16B). We reverse.


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