PACIFIC COCA-COLA BOTTLING v. DEPT. OF REV.

OTC 1994, 1995; SC S34924.

773 P.2d 1290 (1989)

307 Or. 667

PACIFIC COCA-COLA BOTTLING Company, Ore-Cal Coca-Cola Bottling Co., Successor in Interest by Merger to Pacific Coca-Cola Bottling Co., Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent. the Coca-Cola Company, Appellant, v. Department of Revenue, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided May 2, 1989.

Reconsideration Denied June 27, 1989.


Attorney(s) appearing for the Case

Peter R. Jarvis, Portland, argued the cause for appellants. With him on the briefs were Milo E. Ormseth and Robert S. Wiggins, Portland.

Marilyn J. Harbur, Asst. Atty. Gen., Salem, argued the cause for respondent. With her on the brief was Dave Frohnmayer, Atty. Gen., Salem.


FADELEY, Justice.

In this appeal from the Oregon Tax Court, taxpayer (the parent Coca-Cola Company and its wholly owned subsidiary Pacific Coca-Cola Bottling Company which is now known as "Ore-Cal Coca-Cola Bottling Co.")1 seeks a refund of $1,299,446.45 of corporate excise taxes paid to Oregon during the tax years 1967 through 1974. We affirm the Tax Court decision denying the refund.

In 1965, Oregon adopted the Uniform Division...

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