JOHNSON CONTROLS, INC. V. RUDOLPH
REVENUE AND TAXATION – Unitary tax returns
2004-CA-001566
PUBLISHED 
REVERSING AND REMANDING; MINTON, J.
DATE:  5/5/2006

Held the retroactivity period created by H.B. 541 exceeds the constitutional limits and violates Appellants’ due process rights.

Digested by Michael Stevens