WRIGHT, Presiding Judge.
This is an appeal from a lease tax assessment under § 40-12-220 to -227, Code of Alabama 1975.
After audit, lease tax assessment in the amount of $481,378.20, including penalty and interest, for the period of July 1, 1971 through September 30, 1979, was entered by the Alabama Department of Revenue (State) against Georgia-Florida-Alabama Equipment Co., Inc. (GFA). The assessment was appealed to circuit court. GFA and State filed...
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