DUKE POWER CO. v. S.C. TAX COMM.

22701

292 S.C. 64 (1987)

354 S.E.2d 902

DUKE POWER COMPANY, Respondent v. SOUTH CAROLINA TAX COMMISSION, Appellant.

Supreme Court of South Carolina.

Decided April 13, 1987.


Attorney(s) appearing for the Case

T. Travis Medlock, Atty. Gen., Joe L. Allen, Jr., Chief Deputy Atty. Gen., Ronald W. Urban, Asst. Atty. Gen., Columbia, for appellant.

William E. Booth, III, Columbia, for respondent.


Heard Oct. 20, 1986.

Decided April 13, 1987.

LITTLEJOHN, Acting Associate Justice:

Respondent Duke Power Company (Duke) brought an action under S.C. Code Ann. § 12-47-440 (1976) for the recovery of corporate license fee taxes paid under protest. The circuit court ordered appellant South Carolina Tax Commission (Commission) to refund $1,143,863 to Duke plus interest and costs. The Commission alleges error. We reverse.

In 1981 Duke sold...

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