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STATE v. MARMON INDUSTRIES, INC.

Civ. 4190.

456 So.2d 798 (1984)

STATE of Alabama v. MARMON INDUSTRIES, INC.

Court of Civil Appeals of Alabama.

Rehearing Denied August 1, 1984.

Certiorari Denied October 19, 1984.

Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen., B. Frank Loeb, Chief Counsel, and Melissa C. Bowen, Asst. Counsel, Dept. of Revenue, Asst. Attys. Gen., for appellant.

Edward M. Selfe and Carleta A. Roberts of Bradley, Arant, Rose & White, Birmingham, for appellee.

Alabama Supreme Court 83-1281.

HOLMES, Judge.

This is a use tax assessment case. On December 3, 1982, the Department of Revenue, State of Alabama, entered a final assessment of $114,564.22 against the taxpayer, Marmon Industries, Inc. The assessment covered the period from January 1, 1980, to June 30, 1981, and included use taxes and the interest thereon.

Marmon paid the disputed amount and perfected its appeal to the Montgomery County Circuit Court...

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