RUSSELL, Judge.
This is a statutory construction case.
The circuit court construed Ala.Code (1975), § 40-14-41(b)(4) (1985 Repl.Vol.), and held that certain open-account advances made to Norandal USA constituted capital so as to be included in the measure of the corporate franchise tax. Norandal appeals. We reverse.
The part of the statute in question concerns the definition of "capital" for franchise tax purposes. That provision is as follows...
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