OIL & GAS: New Well Tax Incentive statute properly construed as requiring contiguous months of production… Murnion affirmed. [Read more…]
Quiet title, complex chain of title, deed in Bible
QUIET TITLE: 30 acres with complex chain of title and 1958 deed discovered in Bible in 2013 acquired by adverse possession with any interest by cotenants extinguished by ouster… constructive fraud counterclaims against Plaintiffs and DOR properly rejected on summary judgment… Ohman affirmed. [Read more…]
Taxes, resort services fee, forfeited guest deposits
TAXES: Resort services fee not subject to Lodging Facilities Use Tax but subject to Sales Tax… forfeited guest deposits not subject to either tax… Berger affirmed. [Read more…]
Property taxes, communications network entity centrally assessed
PROPERTY TAXES: Communications network properly centrally assessed resulting in tripling taxes… Reynolds affirmed. [Read more…]
Liquor, unbroken case discount, $34,875,215.53 stricken
LIQUOR: Use of 1994 sales data per 1995 statute to calculate reimbursements for store sales of unbroken cases not violative of substantive due process or equal protection, $34,875,215.53 class action award ($8,718,803.88 attorney fees) reversed. . . Pinski reversed. [Read more…]
State liquor stores, $26,156,411.65, class action
STATE LIQUOR STORES: Class Counsel awarded $8,718,803.88 payable from $26,156,411.65 common fund ($14,836,178.22 damages, $11,320,233.43 statutory/unjust enrichment interest) for challenge of State under-compensating for unbroken cases… Pinski. [Read more…]
$14,722,297.88, under-compensated liquor discounts
BENCH JUDGMENT: $14,722,297.88 for liquor stores that were under-compensated for discounts for unbroken cases… Pinski. [Read more…]
Online travel companies, taxes
ONLINE TRAVEL COMPANIES not obligated to collect & remit taxes on OTC fees under the Lodging Facility Use Tax, are required to do so under the Sales Tax on accommodations, campgrounds, rental vehicles… decision applied retroactively to when DOR sued… Seeley affirmed, reversed. [Read more…]
Online travel companies, taxes
ONLINE TRAVEL COMPANIES not obligated to collect & remit taxes on OTC fees under the Lodging Facility Use Tax, are required to do so under the Sales Tax on accommodations, campgrounds, rental vehicles… decision applied retroactively to when DOR sued… Seeley affirmed, reversed. [Read more…]
Liquor, unbroken case reimbursements
LIQUOR: Use of 1994 sales data per 1995 statute to calculate reimbursements for liquor store sales of unbroken cases was rational & reasonable in 1995 but not now, violates Class Plaintiffs’ substantive due process and equal protection under Montana Constitution and changed circumstances test (1st impression)… Pinski. [Read more…]