B.L. Key, Inc. v. Utah State Tax Com'n

Core Citations

OVERRULES OTHER CASE

• National Bellas Hess, Incorporated v. Department of Revenue of State of Illinois, 241

This document cites

• New York - Orvis Co., Inc. v. Tax Appeals Tribunal of State of N.Y.
• Pennsylvania - Monaco v. Montgomery Cab Co.
• Federal Cases - National Bellas Hess, Incorporated v. Department of Revenue of State of Illinois, 241
• Federal Cases - Quill Corporation v. North Dakota Heitkamp
• Utah - Cache County v. Property Tax Div. of Utah State Tax Com'n, s. 950013



See all quotations

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• US - Reference Stubs - Definitions - Collection, remittance, and payment of tax by sellers or other persons - Returns - Reports - Direct payment by purchaser of vehicle - Other liability for collection - Rulemaking authority - Credits - Treatment of bad debt -Penalties and interest
• US - Reference Stubs - Standard of review of appellate court
• US - Reference Stubs - Utah Code § 59-12-102 [Contingently Effective Until 1/1/2025] Definitions