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STATE v. GOLDEN'S CONCRETE CO.

No. 96SC568.

962 P.2d 919 (1998)

STATE of Colorado; Gale Norton, in her official capacity as Attorney General of the State of Colorado; Department of Revenue of the State of Colorado; Renny Fagan, in his official capacity as Executive Director, Department of Revenue; Dee Hartman, in his official capacity as Director, Division of Motor Vehicles, Department of Revenue; Larry D. Huls, in his official capacity as Assistant Director, Motor Vehicle Division, Department of Revenue; Jean Gouin, in her official capacity as Program Administrator, Motor Vehicle Division, Department of Revenue; and Jaki Berry, in her official capacity as Administrative Officer, Motor Carrier Services, Motor Vehicle Division, Department of Revenue, Petitioners, v. GOLDEN'S CONCRETE COMPANY; Golden Gravel Company; Golden Construction Company; and United Companies of Mesa County, Inc., Respondents.

Supreme Court of Colorado, En Banc.

As Modified on Denial of Rehearing June 22, 1998.

Attorney(s) appearing for the Case

Gale A. Norton, Attorney General, Martha Phillips Allbright, Chief Deputy Attorney, General Richard A. Westfall, Solicitor General, Paul Farley, Deputy Attorney General, David Kaye, First Assistant Attorney General, Mark W. Gerganoff, Assistant Attorney General, State Services Section Denver, for Petitioners.

King & Isaacson, Scott E. Isaacson, Salt Lake City, Utah, Hutchison Neider Ward & King, Richard Hutchison, Murray, Utah, for Respondents.

Justice BENDER delivered the Opinion of the Court.

The petitioners — the State of Colorado, the Department of Revenue, and various individuals in their official capacities (collectively, "the Department") — appeal the court of appeals' decision reversing the district court's dismissal of a complaint filed by the respondents, Golden's Concrete Company ("Golden's"),1 for lack of jurisdiction due to the failure to exhaust administrative...

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