IRELAND, J.
This case concerns a challenge to G. L. c. 63, § 39, which establishes the excise imposed on foreign corporations. In 1987, the Commissioner of Revenue (commissioner) determined that Aloha Freightways, Inc. (Aloha), an Illinois-based trucking company, had a substantial nexus with Massachusetts, triggering the imposition of an excise under G. L. c. 63, § 39. Aloha was notified that it had failed to file corporate excise returns for the years 1980...
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