STATE, DEPT. OF REV., ETC. v. ALABAMA LEASING CO.

SC 1515.

336 So.2d 1353 (1976)

In re STATE of Alabama, DEPARTMENT OF REVENUE OF JEFFERSON COUNTY, Alabama v. ALABAMA LEASING COMPANY, a corp. Ex parte ALABAMA LEASING COMPANY.

Supreme Court of Alabama.

July 2, 1976.


Attorney(s) appearing for the Case

William M. Acker, Jr., Carleton P. Ketcham, Jr., Birmingham, for petitioner.

William J. Baxley, Atty. Gen., State of Alabama, William H. Burton, Acting Chief Counsel, Dept. of Revenue, Ronald J. Bowden, Asst. Counsel, Dept. of Revenue, Asst. Attys. Gen., State of Alabama, for the State.


MADDOX, Justice.

This Court agreed to review this case to consider the following question: May a domestic corporation properly pay the state ad valorem taxes on (and purchase the license tags for) a motor vehicle in any county in which the motor vehicle is used or operated to a substantial extent, or must the taxpayer pay the tax and purchase the tag for such vehicle only in the county from which the corporate taxpayer operates its vehicle?

The trial...

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