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SCNB v. S.C. TAX COMMISSION

22957

297 S.C. 279 (1989)

376 S.E.2d 512

The SOUTH CAROLINA NATIONAL BANK, as Successor in interest by way of merger to the First National Bank of South Carolina, Appellant v. SOUTH CAROLINA TAX COMMISSION, Respondent.

Supreme Court of South Carolina.

Decided February 6, 1989.

Attorney(s) appearing for the Case

L. Henry McKellar, Columbia, for appellant.

Chief Deputy Atty. Gen. Joe L. Allen, Jr., and Deputy Atty. Gen. Ray N. Stevens, Columbia, for respondent.

Heard Oct. 17, 1988.

Decided Feb. 6, 1989.

FINNEY, Justice:

South Carolina National Bank (SCN), the successor in interest by way of merger to First National Bank of South Carolina (FNB), instituted this action to recover $166,921.22 in taxes, penalties and interest assessed pursuant to a ruling by the South Carolina Tax Commission (Commission) that S.C. Code Ann. § 12-54-80(2) (Cum. Supp. 1986) should be retroactively applied. The Circuit Court...

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