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State Courts -
Alabama - May 2, 2003
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Brown v. Bd. of Educ., 1020758, 1020763, 1020764, 1020768, 1020773,
SUPREME COURT OF ALABAMA, May 2, 2003, Released
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Overview: The occupational tax levied by the county against employee compensation and owner compensation was invalid under Alabama statutory law. The occupational tax improperly taxed gross receipts on employees or employers, and it was not applied uniformly.
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