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RAGLAND v. ALPHA AVIATION, INC.

No. 84-214.

686 S.W.2d 391 (1985)

285 Ark. 182

Charles D. RAGLAND, Commissioner of Revenues State of Arkansas, Appellant, v. ALPHA AVIATION, INC., and Tom W. and Betty Rogers, Appellees.

Supreme Court of Arkansas.

Rehearing Denied April 29, 1985.

Attorney(s) appearing for the Case

Kelly S. Jennings, Little Rock, for appellant.

Gail Inman-Campbell, Harrison, for appellees.

HAYS, Justice.

The single issue presented by this appeal is whether a proposed tax assessment under Ark.Stat.Ann. § 84-4718 (Repl.1980), if contested, will toll § 84-4715(a), which limits the time in which an assessment can be made to three years.

The appellant, Charles D. Ragland, Commissioner of Revenues, conducted a gross receipts (sales) tax audit of the books and records of appellee, Alpha Aviation, Inc., for the audit period April 1, 1977 through...

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