Jonathan Miller, Secretary of the Finance & Administration Cabinet, et al. v. Johnson Controls, Inc. et al.
2006-SC-000416-DG August 27, 2009
2007-SC-000819-DG August 27, 2009
Opinion by Justice Noble. Chief Justice Minton not sitting.
The Court upheld the constitutionality of KRS 141.120 and 142.200 which retroactively prohibited the filing of combined tax return under the unitary business model (a means by which a multi state cooperate entity can apportion its state income taxes). The Court held that the amendments, including the seven year retroactivity window, were rationally related to the legitimate government purpose of regulating revenue. Justice Abramson, joined by Justice Cunningham, dissented, contending that the statutes violate the Due Process Clause by withdrawing the ability to contest illegally collected taxes. Justice Schroder concurred in result only.