Carson v. Weiss

Ray Thornton, Justice.

This appeal from an order denying class certification is specifically permitted as an interlocutory appeal under the provisions of Ark. R. App. P.—Civil 2(a)(9). Appellant Mary Chavers Carson, a resident of Louisiana who is employed in Arkansas, brings this illegal-exaction claim, challenging a provision of a state income tax statute, the former section 26-51-301(d) (Repl. 1992) of our Code, that denied her the same exemption from taxation that was granted to residents of Arkansas. She paid her Arkansas state taxes without protest from 1991, when the exemption was first…