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