DAIMLERCHRYSLER SER. NORTH AMERICA v. WEISS

No. 04-284.

200 S.W.3d 405 (2004)

DAIMLERCHRYSLER SERVICES NORTH AMERICA, LLC, Appellant, v. Richard WEISS, Director Department of Finance and Administration and Timothy Leathers, Commissioner of Revenue, Appellees.

Supreme Court of Arkansas.

December 16, 2004.


Attorney(s) appearing for the Case

Akerman Senterfitt, by: Peter O. Larsen and David E. Otero, Jacksonville; and Mitchell, Williams, Selig, Gates & Woodyard, P.L.L.C., by: John K. Baker, Little Rock, for appellant.

Ronna L. Abshure and Martha G. Hunt, Revenue Legal Counsel, Little Rock, for appellee.


JIM HANNAH, Justice.

Appellant DaimlerChrysler Services North America, LLC ("Chrysler") appeals the order of dismissal of the Pulaski County Circuit Court, Seventeenth Division, wherein the circuit court found that it lacked jurisdiction to award a "bad debt" refund to Chrysler because Chrysler is not a "taxpayer" for the purposes of Ark.Code Ann. § 26-52-309 (Repl.1997), which is commonly known as the "Bad Debt Statute." We find no error and, accordingly, we...

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