Legal Opinion
State Dept. of Revenue v. Sonat, Inc.
Court of Civil Appeals of Alabama
Decided February 21, 1997No. 2950865PublishedCited by 5 opinions
1Opinion of the Court
The Alabama Department of Revenue ("the Department") appeals from a judgment in favor of Sonat, Inc. We affirm.
Sonat, Inc., a Delaware corporation that does business in Alabama, appealed to the circuit court from the Department's denial of Sonat's claims for refunds of foreign corporation franchise tax paid for tax years 1991, 1992, and 1993, and from the entry of a final assessment of additional franchise tax due. Sonat paid the disputed franchise tax and timely filed its notice of appeal and complaint, thereby complying with the provisions of § 40-2A-7, Ala. Code 1975. At issue in this…
2Cases cited24 opinions
- IMED Corp. v. Systems Engineering Assoc.Supreme Court of Alabama · 1992
- Southern Natural Gas Corp. v. AlabamaSupreme Court of the United States · 1937
- Beard v. Union & American Publishing Co.Supreme Court of Alabama · 1881
- Sullivan v. Sullivan Timber Co.Supreme Court of Alabama · 1893
- Advertiser Co. v. HobbieSupreme Court of Alabama · 1985
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3Cited by5 opinions
- Price v. Time, Inc.Court of Appeals for the Eleventh Circuit · 2005
- South Central Bell Telephone Co. v. StateSupreme Court of Alabama · 1999
- Ex Parte Sonat, Inc.Supreme Court of Alabama · 1999
- Alabama Department of Revenue v. Sonat, Inc.Court of Civil Appeals of Alabama · 1997
- Michael B. Price v. Time, Inc.Court of Appeals for the Eleventh Circuit · 2005