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PHILIP MORRIS USA INC. v. TOLSON

No. COA05-340.

626 S.E.2d 853 (2006)

PHILIP MORRIS USA INC., Plaintiff, v. E. Norris TOLSON, Secretary of Revenue of the State of North Carolina, Defendant.

Court of Appeals of North Carolina.

March 7, 2006.

Attorney(s) appearing for the Case

Maupin Taylor, PA, by Charles B. Neely, Jr., Nancy S. Rendleman, Kevin W. Benedict, and Terence D. Friedman, Raleigh; and Morrison & Foerster, L.L.P., by David Agosto, New York City, for plaintiff-appellant.

Attorney General Roy Cooper, by Special Deputy Attorney General Kay Linn Miller Hobart, for the State.

WYNN, Judge.

When an alternative tax formula or other method more accurately reflects a corporation's income allocable to North Carolina, the corporation shall allocate its net income for future years in accordance with the Tax Review Board.1 Here, Phillip Morris USA, Incorporated (hereafter "Taxpayer") appeals from a denial of its request of a tax refund of over $30 million based on its claim...

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