DEPT. OF REVENUE v. PIKCO FINANCE, INC.

No. 2011-CA-00842-SCT.

97 So.3d 1203 (2012)

MISSISSIPPI DEPARTMENT OF REVENUE v. PIKCO FINANCE, INC.

Supreme Court of Mississippi.

Rehearing Denied October 4, 2012.


Attorney(s) appearing for the Case

Bridgette Trenette Thomas , Gary W. Stringer , attorneys for appellant.

Christopher Royce Shaw , Jackson, attorney for appellee.

EN BANC.


CARLSON, Presiding Justice, for the Court:

¶ 1. The Mississippi Department of Revenue (MDOR) issued a subpoena to Pikco Finance, Inc. (Pikco), requesting documentation pertaining to Pikco's nonpayment of finance company privilege taxes. Pikco filed a petition to quash the subpoena on the basis that MDOR's ability to audit and tax under Mississippi's Finance Company Privilege Tax law was preempted by the National Bank Act. The circuit court granted Pikco's petition...

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