BROCK, J.
This interlocutory transfer without ruling, approved by the Superior Court (Cann, J.), involves legal issues arising out of the plaintiffs' petition for declaratory judgment challenging the constitutionality of the minimum business profits tax. RSA 77-A:2-a (Supp. 1981) (repealed by Laws 1982, chapter 42). For the reasons that follow, we hold that RSA 77-A:2-a (Supp. 1981) is unconstitutional and that the taxpayers are entitled to a refund.
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