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CITIFINANCIAL RETAIL SERVICES v. WEISS

No. 07-551.

271 S.W.3d 494 (2008)

CITIFINANCIAL RETAIL SERVICES Division of Citicorp Trust Bank, FSB, Appellant, v. Richard WEISS, in his Official Capacity as Director, Arkansas Department of Finance and Administration; and Timothy J. Leathers, in his Official Capacity as Commissioner of Revenue, Arkansas Department of Finance and Administration, Appellees.

Supreme Court of Arkansas.

January 17, 2008.

Attorney(s) appearing for the Case

Akerman Senterfitt, by Peter O. Larsen, David E. Otero, and Cynthia DeBula Baines; and Mitchell, Williams, Selig, Gates & Woodyard, P.L.L.C., by John Keeling Baker and Jeffrey L. Spillyards, Little Rock, for appellant.

Ronna L. Abshure and Martha G. Hunt, Revenue Legal Counsel, Little Rock, for appellees.

TOM GLAZE, Justice.

Citifinancial Retail Services Division of Citicorp Trust Bank (Citifinancial) appeals a Pulaski County Circuit Court order granting summary judgment in favor of the Arkansas Department of Finance & Administration (DF & A). The circuit court found that Citifinancial was not a "taxpayer" under Ark.Code Ann. § 26-52-309 (Supp.2005), and therefore was not entitled to a refund for sales taxes paid on defaulted consumer credit accounts....

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