SMITH, Justice.
Plantation Pipe Line appeals from an order of the Fulton Superior Court granting appellee State Department of Revenue's motion for summary judgment. This case concerns a dispute over a February 13, 1981 Revenue Department assessment against Plantation for a $35,168 deficiency in its annual "corporate net worth" taxes for the years 1974 through 1980. See former Code Ann. §§ 92-2401 and 2403 (now codified in Code Ann. Ch. 91A-63). Plantation...
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