Legal Matters: Direct Marketers Take Colorado to the Supreme Court

The injunction was dissolved, however, in late 2013 after the United States Court of Appeals for the Tenth Circuit ruled that a federal law known as the Tax Injunction Act (TIA) deprived the federal district court of jurisdiction to hear the case. The appellate court ruled that only the state courts in Colorado had jurisdiction over a challenge to the way the state's taxes are administered — even if the objection is based on federal constitutional grounds and doesn't involve the appeal of a tax assessment.