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State Courts -
Alabama - September 26, 2008
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Ex parte Surtees, 1070386, 1070399,
SUPREME COURT OF ALABAMA, September 26, 2008, Released
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Overview: After U.S. Supreme Court struck down franchise tax law, former Ala. Code ¿ 40-14-41, as violative of Commerce Clause, foreign corporation sought refund of taxes paid under ¿ 40-14-41. As Alabama Department of Revenue had not "reasonably relied" on overturned cases, it failed to establish an element of "extreme hardship'' defense to refund claim.
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