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STATE, DEPT. OF REVENUE v. WELDING ENG.

Civ. 4075.

452 So.2d 1340 (1984)

STATE of Alabama, DEPARTMENT OF REVENUE v. WELDING ENGINEERING AND SUPPLY COMPANY, INC.

Court of Civil Appeals of Alabama.

Rehearing Denied April 25, 1984.

Certiorari Denied June 22, 1984.

Attorney(s) appearing for the Case

Charles E. Crumbley, Montgomery, for appellant.

Thomas E. Bryant, Jr. and Carole W. Delchamps, Mobile, for appellee.

Alabama Supreme Court 83-846.

EDWARD N. SCRUGGS, Retired Circuit Judge.

This is a lease tax case.

The final tax assessment was entered against the taxpayer by the Department of Revenue of the State of Alabama (state or department) on January 10, 1979. The taxpayer filed a notice of appeal in the appropriate circuit court on February 8, 1979, and deposited a notice of appeal in the United States mail on February 8, 1979, addressed to the secretary of...

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