Preview:

THIS DECISION WAS SIGNED BY JUDGE CARL N. BYERS ON OCTOBER 11, 2000, AND FILE STAMPED ON OCTOBER 12, 2000. THIS IS A NONPUBLISHED DECISION.

IN THE OREGON TAX COURT REGULAR DIVISION Emergency Communications Excise Tax BEAVER CREEK COOPERATIVE TELEPHONE COMPANY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. ) ) ) ) ) ) ) ) ) ) )

Case No. 4475 ORDER DENYING PLAINTIFF'S MOTION FOR PARTIAL SUMMARY JUDGMENT

Plaintiff appeals from a magistrate Decision denying its claim for refund of emergency communications excise taxes. Plaintiff's claim raises only legal issues, and the matter has been submitted to the court on Plaintiff's Motion for Partial Summary Judgment. The court has received and considered the

parties' written memoranda and oral arguments. FACTS Plaintiff is a telephone cooperative providing telephone services to subscribers. As a cooperative, it returns patronage

credits to its members or subscribers in lieu of making a profit. Oregon Laws 1981, chapter 533, section 10, compiled as a note after ORS 401.790, imposes an emergency communications excise tax

ORDER DENYING PLAINTIFF'S MOTION FOR PARTIAL SUMMARY JUDGMENT

Page 1.

on telephone service subscribers. collect the tax. throughout Oregon.

The utility is required to

The tax is used to fund 911 emergency services If a utility overpays the tax, it may seek a Or Laws

refund from the Department of Revenue (the department). 1981, ch 533,

Download beaver.pdf

Oregon Law