WATHEN, Chief Justice.
This is a report pursuant to M.R.Civ.P. 72(c) of an interlocutory judgment entered in the Superior Court (Kennebec County, Alexander, J.) holding that the State Tax Assessor ("the Assessor") erred in including certain sales of Great Northern Nekoosa Corporation ("GNN") in the computation of its 1987-1990 Maine income tax. At issue is the construction of the "throwback rule" 36 M.R.S.A. § 5211(15)(B) (1990), which applies when a corporation...
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