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FLEMING FOODS v. DEPT. OF REVENUE

AV92000300.

648 So.2d 571 (1993)

FLEMING FOODS OF ALABAMA, INC. v. The DEPARTMENT OF REVENUE, State of Alabama.

Court of Civil Appeals of Alabama.

On Application for Rehearing April 1, 1994.

Attorney(s) appearing for the Case

Henry F. Lee III, Geneva, and Richard C. Hutchison of Snow, Hutchison & Neider, Salt Lake City, UT, for appellant.

James H. Evans, Atty. Gen., and Ron Bowden, Chief Counsel, and J. Wade Hope, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellee.

YATES, Judge.

The Alabama Department of Revenue (Department) assessed use taxes, along with penalties and interest, against Fleming Foods of Alabama, Incorporated (Fleming Foods). Following a ruling by an administrative law judge in favor of the Department, Fleming Foods appealed the assessment to the Circuit Court of Geneva County (trial court). The trial court found that the assessment as to certain vehicles operated by Fleming Foods was legally and constitutionally...

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