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BRO OIL CO. v. IOWA DEPT. OF REVENUE

No. 87-966.

431 N.W.2d 5 (1988)

BRO OIL COMPANY, INC., a/k/a 4 Sons Handy Shops, Inc., Petitioner-Appellant, v. IOWA DEPARTMENT OF REVENUE, Respondent-Appellee.

Court of Appeals of Iowa.

August 24, 1988.

Attorney(s) appearing for the Case

William J. Pattinson, of Curtis, Finn & Pattinson, Ames, for petitioner-appellant.

Thomas J. Miller, Atty. Gen., and James D. Miller, Asst. Atty. Gen., for respondent-appellee.

Heard by HAYDEN, P.J., and SACKETT and HABHAB, JJ., but considered en banc.

HAYDEN, Presiding Judge.

This is an appeal by appellant from an order of the Polk County District Court affirming the final agency decision of the Iowa Department of Revenue. Appellant contends the district court erred in sustaining the department's assessment for late filing penalties involving motor fuel tax for the October, November, and December 1984 tax periods.

On May 6, 1985, appellant filed a protest with the department objecting to the assessment...

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