BELVEDERE SAND & GRAVEL CO. v. HEATH

No. 75-390.

536 S.W.2d 312 (1976)

BELVEDERE SAND & GRAVEL COMPANY, Appellant, v. Richard HEATH, Director of Department of Finance and Administration of the State of Arkansas, Appellee.

Supreme Court of Arkansas.

May 17, 1976.


Attorney(s) appearing for the Case

House, Holmes & Jewell by Paul W. Stanfield, Little Rock, for appellant.

James R. Cooper, Robert G. Brockmann, James R. Eads, Jr., Jack East, III, and Harlin R. Hodnett, Little Rock, for appellee.


ROY, Justice.

This case involves the validity of a deficiency gross receipts (sales) tax assessment levied by the Arkansas Department of Finance and Administration against appellant Belvedere Sand & Gravel Company. The alleged deficiency was on charges for hauling of sand and gravel for which appellant did not collect and remit the sales tax to the State.

Following an administrative hearing affirming the deficiency...

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