Coca-Cola Co. v. Coble

COPELAND, Justice.

Plaintiff argues on this appeal that it is entitled to refund of a portion of its soft drink excise tax payments for the years in question. For reasons indicated below, this contention is overruled and the judgment of the Court of Appeals is affirmed.

While the tax in fact paid under G.S. 105-113.51 is not alleged to be unlawful, plaintiff maintains that, but for an unlawful restriction, it would have paid under the more favorable method in G.S. 105-113.56A. This situation is closely analogous to one in which a party pays a tax that later proves to be unconstitutional and…