Alabama franchise tax protective claim for refund

The CPA Journal | June 1, 2000| | Copyright

By Elizabeth Knoll, CPA,

Eisner & Lubin LLP

In March 1999, the U.S. Supreme Court ruled that the Alabama franchise tax discriminated against non-Alabama corporations and was therefore unconstitutional [South Central Bell Telephone Co. a Alabama, 526 U.S. 160 (3/23/99)]. The franchise tax for domestic (Alabama) corporations was based on the par value of corporate stock, which could be set at relatively low values. Foreign (non-- Alabama) corporations, however, were taxed on an apportioned net worth basis. Domestic corporations had also been subject to an intangible tax on their ...

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