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Taxation – Multi-State Corporation – Apportionment – Securities Sales – First Impression (access required)

Duke Energy Corp. v. South Carolina Department of Revenue (Lawyers Weekly No. 010-010-16, 11 pp.) (Costa Pleicones, C.J.) Appealed from the Administrative Law Court (Ralph King Anderson III, ALJ) On writ of certiorari to the Court of Appeals. S.C. S. Ct. Holding: Multi-state companies pay South Carolina taxes pursuant to a multi-factor apportionment formula. It would ...

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