1. Home
  2. Browse Decisions
  3. So.2d
  4. 575 So.2d
  5. 575 So.2d 1146 (1991)
 

STATE v. RUSSELL COUNTY TAG COM'R

Civ. 7799.

575 So.2d 1146 (1991)

STATE of Alabama v. RUSSELL COUNTY TAG COMMISSIONER.

Court of Civil Appeals of Alabama.

January 30, 1991.

Attorney(s) appearing for the Case

Don Siegelman, Atty. Gen., and Ron Bowden, Acting Chief Counsel, and J. Wade Hope, Asst. Counsel, Dept. of Revenue, for appellant.

William J. Benton, Jr., Phenix City, for appellee.

THIGPEN, Judge.

This case involves the liability of interest assessed for taxes collected by the Tag Commissioner in accordance with § 40-23-104, Ala.Code 1975, but not remitted in accordance with the law.

The Alabama Department of Revenue (Department) entered a preliminary assessment for casual sales and use tax for the period of January 1-10, 1986, against the Russell County Tag Commissioner (Commissioner), which included amounts for a delinquency penalty...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases