DENNIS, Justice.
The Department of Revenue and Taxation (Department) brought this suit against E.I. Du Pont De Nemours and Company (Du Pont) to collect additional corporate franchise taxes for the year 1981. The case hinges on the correct interpretation of La.R.S. 47:604-05, and the Department's Rule 604, which govern the valuation of capital stock for the purpose of calculating corporate franchise taxes. The issue is whether the statutes...
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