STATE DEPT. OF REVENUE v. CONNOLLY

Civ. 7608.

578 So.2d 674 (1990)

STATE DEPARTMENT OF REVENUE v. John P. CONNOLLY.

Court of Civil Appeals of Alabama.

Rehearing Denied August 29, 1990.


Attorney(s) appearing for the Case

Don Siegelman, Atty. Gen., and Ron Bowden, Acting Chief Counsel, and Gwendolyn B. Garner, Asst. Counsel, Revenue Dept., and Asst. Attys. Gen., for appellant.

Christopher E. Connolly of O'Bannon & O'Bannon, Florence, for appellee.


RUSSELL, Judge.

This is an appeal from a summary judgment.

John P. Connolly (appellee) was the former owner and operator of a grocery in Florence, Alabama. Pursuant to § 40-23-26, Ala.Code 1975 (1985 Repl.Vol.), he was required to collect and remit Alabama sales tax to the state. As a result of his failure to do so, several tax liens were filed against him pursuant to § 40-29-20, Ala.Code 1975 (1985 Repl.Vol.). Such liens were based on final assessments...

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