LAS VEGAS (AP) — A high-stakes battle over a new business tax passed last year by the Nevada Legislature is heading to the Nevada Supreme Court.

Justices will hear arguments Monday on whether a petition to repeal Nevada's commerce tax is legally sound. A Carson City judge ruled a few months ago that it was, but defenders of the tax appealed.

If justices rule the petition is invalid, supporters would have to start over in gathering the more than 55,000 signatures needed to get the measure on the ballot.

The commerce tax applies to businesses that make more than $4 million each year in Nevada revenue. Gov. Brian Sandoval and more than two-thirds of the Republican-controlled Legislature supported it.