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WEEKS DREDGING & CONTRACTING, INC. v. STATE TAX COM'N

No. 57358.

521 So.2d 884 (1988)

WEEKS DREDGING & CONTRACTING, INC. v. MISSISSIPPI STATE TAX COMMISSION.

Supreme Court of Mississippi.

March 2, 1988.

Attorney(s) appearing for the Case

Hugh C. Montgomery, Jr., J. Paul Varner, Charles L. Brocato, Magruder, Montgomery, Brocato & Hosemann, Jackson, for appellant.

Bobby R. Long, James S. Pounds, Jackson, for appellee.

Before DAN M. LEE, P.J., and ROBERTSON and GRIFFIN, JJ.

DAN M. LEE, Presiding Justice, for the Court:

Weeks Dredging & Contracting, Inc. (Weeks) seeks a refund of $94,861.33 in taxes and interest it paid to the Mississippi State Tax Commission for use and consumption of diesel fuel purchased in Alabama. Weeks used the fuel during its dredging operation on the Tennessee-Tombigbee Waterway.

Weeks paid the assessment, then filed suit in Hinds County Chancery Court after an unfavorable ruling by the full Commission...

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