(Download) "Meridian Aggregates v. Bd. of Equalization" by Supreme Court of the United States " Book PDF Kindle ePub Free
eBook details
- Title: Meridian Aggregates v. Bd. of Equalization
- Author : Supreme Court of the United States
- Release Date : January 04, 1992
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
The only question in this case is whether an amendment to the statute that provides for the filing of claims for refunds of sales taxes, which reduced the time for filing such claims from three years to one year, would bar a claim that had been accrued for less than three years, but more than one year, at the effective date of the amendment. The Wyoming Department of Revenue denied the claim for refund on the ground that it was not filed within one year after the claim accrued. Meridian Aggregates Company (Meridian) appealed that ruling to the Wyoming State Board of Equalization (Board), which issued a ruling affirming the Department of Revenue. After appeal to the District Court, the case was certified to this court in accordance with W.R.A.P. 12.09. We hold that Meridian had one year after the effective date of the amendment to the claims filing statute to file its claim for refund so long as it was filed within the three-year period. The decision of the Board is reversed and, since the claim was not barred, the case is remanded for further proceedings in the Department of Revenue.