Gates Rubber Co. V. State Board Of Equalization

We granted certiorari to determine the rate of interest a prevailing taxpayer is entitled to recover when following the protest
and adjustment procedure in sections 39-5-122, 39-8-106, 39-8-108, and 39-8-109, 16B C.R.S. (1982). Following the judgment
of the court of appeals in BQP Industries.