App. 1 in the SUPREME COURT of the STATE of MONTANA DA 17
App. 1 IN THE SUPREME COURT OF THE STATE OF MONTANA DA 17-0492 ----------------------------------------------------------------------- KENDRA ESPINOZA, JERI ELLEN ANDERSON and JAIME SCHAEFER, Plaintiffs and Appellees, v. ORDER MONTANA DEPARTMENT (Filed Jan. 24, 2019) OF REVENUE and GENE WALBORN, in his official capacity as DIRECTOR of the MONTANA DEPARTMENT OF REVENUE, Defendants and Appellants. ----------------------------------------------------------------------- On December 12, 2018, this Court issued its Opin- ion in Espinoza v. Mont. Dep’t of Revenue, 2018 MT 306, 393 Mont. 466, ___ P.3d ___, concluding that § 15-30- 3111, MCA (the Tax Credit Program), was unconstitu- tional because it violated Article X, Section 6, of the Montana Constitution. Appellees (collectively, Plain- tiffs) filed a Motion to Stay Judgment Pending United States Supreme Court Review. Appellant, the Depart- ment of Revenue (the Department), filed a response in- dicating it does not oppose a reasonable stay to allow for efficient administration of the Tax Credit Program. The Department represents that it has already com- pleted state tax returns, forms, and instructions for tax App. 2 year 2018, which provide taxpayers with the ability to claim tax credits based on their donations to Student Scholarship Organizations. The Department repre- sents that the most efficient course of action would be for it to administer the Tax Credit Program in tax year 2018. This Court has authority to stay or postpone judgment to prevent disruption of the Department’s efficient administration of the Tax Credit Program. See Mont. Cannabis Indus. Ass’n, 382 Mont. 297, 297a- 297d, 368 P.3d 1131, 1161-63 (April 25, 2016); Helena Elementary Sch.
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