Alabama Supreme Court 89-987.
INGRAM, Presiding Judge.
This is a class action brought on behalf of all domestic corporations having issued capital stock of less than $5,000 and which paid franchise taxes to the Alabama Department of Revenue (department) for the tax years 1986, 1987, 1988, and 1989. The taxpayer requested refunds of taxes for the class members for the subject years. The department filed a motion for summary judgment, which was granted. The...
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