Kimberly-Clark Corp. v. Eagerton

Kimberly-Clark Corporation appeals from the circuit court's denial of an order directing the department of revenue to certify to the comptroller an amount due the corporation as a tax refund. For the reasons discussed below, this appeal is to be transferred to the Court of Civil Appeals.

Kimberly-Clark filed with the department of revenue applications for refunds it claimed were due on its taxes for the years 1974, 1975, 1976, and 1977. The department of revenue took no action on the application. Kimberly-Clark then proceeded pursuant to § 40-18-43, Code 1975, which provides as follows:

"In the…