SIZEMORE v. FRANCO DISTRIBUTING CO., INC.

2900305-X.

594 So.2d 143 (1991)

James M. SIZEMORE, Jr., Commissioner of Revenue, State of Alabama v. FRANCO DISTRIBUTING CO., INC., and Franco Novelty Company, Inc.

Court of Civil Appeals of Alabama.

Rehearing Denied December 6, 1991.

Certiorari Denied February 21, 1992.


Attorney(s) appearing for the Case

Jimmy Evans, Atty. Gen., Ron Bowden, Counsel, and J. Wade Hope, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellant.

Gerald W. Hartley and John R. Bradwell of Hill, Hill, Carter, Franco, Cole & Black, P.C., Montgomery, for appellees.


Alabama Supreme Court 1910443.

RUSSELL, Judge.

Franco Distributing Company and Franco Novelty Company (Franco) appealed in the Montgomery County Circuit Court for a refund of sales tax that Franco had paid according to an assessment by the State Department of Revenue (Department) for the period from May 1, 1986, through April 30, 1989. The Department's assessment was levied pursuant to subsection (1) of § 40-23-2, Ala.Code 1975, which provides for a tax...

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