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ALCOA WORLD ALUMINA, L.L.C. v. WEISS

No. 09-688.

377 S.W.3d 164 (2010)

2010 Ark. 94

ALCOA WORLD ALUMINA, L.L.C., Appellant, v. Richard WEISS, Director, Department of Finance and Administration, Appellee.

Supreme Court of Arkansas.

February 25, 2010.

Attorney(s) appearing for the Case

Emmett Bowers Chiles, Kristine Gerhard Baker, James Saxton, Little Rock, AR, Quentin Sigel, Austin, TX, Michael W. McLoughlin, New York, NY, for appellant.

Elizabeth Ashley Fisher, Little Rock, AR, for appellee.

RONALD L. SHEFFIELD, Justice.

Appellant Alcoa World Alumina, LLC, appeals from an order entered by the Pulaski County Circuit Court on April 3, 2009, denying Appellant's request for a refund of use taxes it paid for purchases of natural gas. The appellee is Richard A. Weiss, in his official capacity as the Director of the Arkansas Department of Finance and Administration (DFA). Appellant maintains that the natural gas it purchased from sellers outside Arkansas is...

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