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VIRGINIA CELLULAR v. VA. DEPT. OF TAXATION

Record No. 071895.

666 S.E.2d 374 (2008)

VIRGINIA CELLULAR LLC v. VIRGINIA DEPARTMENT OF TAXATION.

Supreme Court of Virginia.

September 12, 2008.

Attorney(s) appearing for the Case

Patricia A.C. McCullagh (Thoams C. Foster, McCandlish Holton, on briefs), Richmond, for appellant.

Flora T. Hezel, Asst. Atty. Gen. (Robert F. McDonnell, Atty. Gen., Donald R. Ferguson, Sr. Asst. Atty. Gen., on brief), for appellee.

Present: HASSELL, C.J., KEENAN, KOONTZ, LEMONS, AGEE, and GOODWYN, JJ., and RUSSELL, S.J.

OPINION BY Justice S. BERNARD GOODWYN.

In this appeal, we consider whether the minimum tax imposed upon telecommunications companies pursuant to Code § 58.1-400.1 is applicable to noncorporate telecommunications companies.

The Virginia Department of Taxation (the "Department") determined that Virginia Cellular LLC ("Virginia Cellular"), a limited liability company, was subject to the minimum tax imposed upon telecommunications companies pursuant to Code...

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