RUSSELL, Judge.
This is an appeal from a dismissal of an appeal to circuit court in a marijuana and controlled substances tax case.
The State of Alabama Department of Revenue (Department) issued a final jeopardy assessment against Benny Eugene Whaley (taxpayer). The taxpayer appealed to the Circuit Court of Calhoun County, and the appeal was subsequently dismissed. The taxpayer appeals. We affirm.
The dispositive issue is whether the circuit court...
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