Delhaize America, Inc. v. Lay

THIGPEN, Judge.

Delhaize America, Inc., (“Plaintiff’) filed a tax refund action seeking approximately $10 million in corporate income taxes and penalties from the State of North Carolina. The trial court entered an order on summary judgment upholding the decision of the North Carolina Department of Revenue (“Defendant”) to combine Plaintiff and Plaintiff’s Florida-based subsidiary for purposes of taxation, but invalidating the penalty imposed by Defendant. Plaintiff argues primarily on appeal that the Department of Revenue did not provide fair notice of an alleged change in the definition of…