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STATE v. BALL-CO CONTRACTORS, INC.

Civ. 1715.

372 So.2d 331 (1979)

STATE of Alabama v. BALL-CO CONTRACTORS, INC.

Court of Civil Appeals of Alabama.

Rehearing Denied May 2, 1979.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., Herbert I. Burson, Jr., Chief Counsel, Dept. of Revenue, and Asst. Atty. Gen., John J. Breckenridge, Asst. Counsel, Dept. of Revenue, and Asst. Atty. Gen., State of Alabama, for appellant.

Robert H. Allen, Mobile, for appellee.

BRADLEY, Judge.

The State of Alabama, Department of Revenue [hereinafter the State] entered an assessment for use tax against Ball-Co Contractors, Inc. [hereinafter Ball-Co] in the amount of $1,711.03 for purchases made between October 1, 1974 and December 31, 1976. Ball-Co filed a petition for redetermination which was denied. The use tax assessment was made final and interest of $260.72 was added to the original assessment of $1,711.03. Ball-Co then appealed the...

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