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MARTIN v. COUEY CHRYSLER PLYMOUTH, INC.

No. 91-50.

824 S.W.2d 832 (1992)

308 Ark. 325

Mahlon MARTIN, Director of the Arkansas Department of Finance and Administration, Appellant, v. COUEY CHRYSLER PLYMOUTH, INC., Appellee.

Supreme Court of Arkansas.

February 17, 1992.

Attorney(s) appearing for the Case

Cora L. Gentry, Little Rock, for appellant.

William E. Johnson, Hamburg, for appellee.

HAYS, Justice.

By this appeal we must decide whether the Chancery Court of Ashley County had jurisdiction to enjoin the appellant, as Director of the Arkansas Department of Finance and Administration, (ADFA) from proceeding under the Arkansas Tax Procedure Act to collect unpaid gross receipts (sales) taxes from Couey Chrysler Plymouth, Inc., appellee, on the sale of new automobiles. Couey maintains that an attempt by the...

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