Taxation – Corporate – Constitutional — Procedural Due Process – Notice – Corporate Combination for Income Tax – Penalties

Taxation – Corporate – Constitutional — Procedural Due Process – Notice – Corporate Combination for Income Tax – Penalties (access required)

Delhaize America, Inc. v. Lay The state Department of Revenue did not violate plaintiff’s procedural due process rights by forcing a combination of plaintiff and its subsidiary’s earnings, pursuant to G.S. § 105-130.6.

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