THOMPSON, Judge.
The State of Alabama, through its Department of Revenue (the "Department"), appeals from a summary judgment entered in favor of taxpayers Collins Pettaway, Jr., and Synethia E. Pettaway ("Pettaways"). This appeal involves the interpretation of § 40-2A-7(c)(2)a., Ala. Code 1975. We reverse and remand.
The Department denied the Pettaways' petition for a refund of income taxes paid through employee withholding for the tax years 1995 and...
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