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CARMAX AUTO SUPERSTORES v. DEPT. OF REV.

No. 4953.

397 S.C. 604 (2012)

725 S.E.2d 711

CARMAX AUTO SUPERSTORES WEST COAST, INC., Appellant, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of South Carolina.

Decided March 14, 2012.

Rehearing Denied May 7, 2012.

Attorney(s) appearing for the Case

John C. von Lehe, Jr. , and Bryson M. Geer , both of Charleston, for Appellant.

Milton G. Kimpson and Harry A. Hancock , both of Columbia, for Respondent.

Alexandra E. Sampson , of Washington, D.C., and Burnet R. Maybank, III , of Columbia, for Amicus Curiae Council on State Taxation.

Robert L. Widener and Erick P. Doerring , both of Columbia, for Amicus Curiae South Carolina State Chamber of Commerce.

LOCKEMY, J.

This appeal arises out of CarMax Auto Superstores West Coast, Inc.'s (CarMax West) protest of an assessment of corporate income taxes by the South Carolina Department of Revenue (the Department). CarMax West alleges the Administrative Law Court (ALC) erred in: (1) failing to place the burden of proof on the Department to establish by clear and convincing evidence that the standard statutory apportionment method used by CarMax West does not reflect the...

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