ROBERTSON, Presiding Judge.
The Alabama Department of Revenue ("the Department") appeals from a judgment in favor of Sonat, Inc., ordering the Department to set aside its final 1988 corporate income tax assessment against Sonat and to refund $12,163,702.00 plus interest in corporate income tax collected from Sonat as a result of the assessment. We reverse.
This appeal involves the interpretation of § 40-18-35, Ala.Code 1975, which specifies several items...
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