Kimberly-Clark Corporation & Subsidiaries, Relators/Cross-Respondents v. Commissioner of Revenue, Respondent/Cross-Appellant.

OPINION

HUDSON, Justice.

This appeal presents a constitutional challenge to a legislative repeal of provisions of a multistate tax compact that permitted corporate taxpayers, for a¡ period of time, to calculate their Minnesota tax liability using a formula promulgated by .a multistate tax commission. In 2013, rela-tors Kimberly-Clark Corporation and its subsidiaries (collectively “Kimberly Clark”) sought to amend their Minnesota corporate franchise tax returns for tax years 2007 through 2009 by re-calculating their state tax liability using an income apportionment formula that the Minnesota…