FROZEN YOGURT SHOP, INC. v. STATE

2900358.

595 So.2d 893 (1992)

FROZEN YOGURT SHOP, INC., an Alabama Corporation v. STATE of Alabama.

Court of Civil Appeals of Alabama.

January 24, 1992.


Attorney(s) appearing for the Case

William B. Sellers of Kaufman & Rothfeder, P.C., Montgomery, for appellant.

James H. Evans, Atty. Gen., and Ron Bowden, Chief Counsel, and Duncan R. Crow, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellee.


THIGPEN, Judge.

This is a sales tax case.

Frozen Yogurt Shop, Inc. (Yogurt), taxpayer, seeks to reverse a holding of the Circuit Court of Montgomery County dismissing its appeal of an administrative decision of the Alabama Department of Revenue (Revenue), approving the issuance of a final assessment of sales taxes against Yogurt.

Yogurt timely filed a notice of appeal pursuant to Ala.Code 1975, § 40-2-22; however, Yogurt admittedly failed to timely...

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