AT & T Communications of the South Central States, Inc. v. State Department of Revenue

ROBERTSON, Presiding Judge.

AT & T Communications of the South Central States, Inc. (AT & T), filed a complaint in the Montgomery County Circuit Court, seeking to recover telephone gross receipts license taxes for the years 1989 and 1990. The complaint alleged that the taxes, in the amount of $4,614,224.03, had been excessively, invalidly, and illegally levied and demanded from AT & T; and that the taxes had been paid by AT & T under protest. The State Department of Revenue (Department) filed an answer, admitting that AT & T had paid taxes in the amount of $4,614,224.03 under protest, but…