HOLMES, Judge.
This is an appeal of the assessment of sales tax against The Dothan Progress (Dothan) by the State of Alabama Department of Revenue (Department) under Ala. Code (1975), § 40-23-2 and the "withdrawal" provisions of Ala. Code (1975), § 40-23-1(a).
Following an evidentiary hearing before an administrative law judge, the Department entered a final assessment for sales tax against Dothan for the period September 1, 1980, to April 30, 1983...
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