PETITION OF CAROLINA TELEPHONE AND TELEGRAPH CO.

No. 68SC22.

160 S.E.2d 128 (1968)

1 N.C. App. 133

Petition of CAROLINA TELEPHONE AND TELEGRAPH COMPANY for Administrative Review of Decision of Commissioner of Revenue concerning an Assessment of Additional Franchise Taxes for the Quarters ended June 30, 1958, through March 31, 1961. Petition of the COMMISSIONER OF REVENUE for the State of North Carolina for Judicial Review of the Tax Review Board's Administrative Decision Number 71.

Court of Appeals of North Carolina.

March 27, 1968.


Attorney(s) appearing for the Case

Thomas Wade Bruton, Atty. Gen., and Robert L. Gunn, Asst. Atty. Gen., for petitioner appellant.

Taylor, Brinson & Aycock, by Herbert H. Taylor, Jr., Tarboro, and Joyner & Howison, by W. T. Joyner, Raleigh, for respondent appellee.


BRITT, Judge.

The statutory provisions pertinent to this appeal are as follows:

G.S. 105-120. "Franchise or privilege tax on telephone companies.—(a) Every person, firm, or corporation, domestic or foreign, owning and/or operating a telephone business for the transmission of messages and/or conversations to, from, through, in or across this State, shall, within thirty days after the first day of January, April, July and October of each year, make and...

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