“Error” and “Mistake” Do Not Embrace Intentional Dishonesty

The Supreme Court of Alabama, on a writ of certiorari, and answering questions of first impression, held that the words “error” and “mistake” in a tax statute do not embrace intentional dishonesty. Ex parte HealthSouth Corp., 1060296 (Ala. Aug. 24, 2007). The court also decided that equity prevented a dishonest taxpayer from seeking a refund.

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