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STATE DEPT. OF REVENUE v. ESTATE OF HILL

Civ. 5596.

505 So.2d 1240 (1987)

STATE of Alabama DEPARTMENT OF REVENUE v. ESTATE OF Nelson P. HILL.

Court of Civil Appeals of Alabama.

Rehearing Denied March 25, 1987.

Attorney(s) appearing for the Case

Charles A. Graddick, Atty. Gen., and B. Frank Loeb, Chief Counsel, and Adolph J. Dean, Jr., Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellant.

Bruce A. Rawls and David D. Dowd III of Burr & Forman, Birmingham, for appellee.

HOLMES, Judge.

This is a tax case.

Following an adverse ruling at the administrative level, the State of Alabama Department of Revenue (Department) appealed to the Montgomery County Circuit Court. The circuit court granted the taxpayer's motion to dismiss on grounds that the circuit court lacked jurisdiction because the Department's appeal was untimely.

The Department appeals. We affirm.

Ala. Code (1975), § 40-2-22, governs the appeal...

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