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STATE v. AMERICAN BRASS, INC.

AV92000539.

628 So.2d 920 (1993)

STATE of Alabama v. AMERICAN BRASS, INC.

Court of Civil Appeals of Alabama.

November 5, 1993.

Attorney(s) appearing for the Case

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

Richard H. Ramsey, IV, Dothan, for appellee.

L. CHARLES WRIGHT, Retired Appellate Judge.

American Brass, Inc., filed petitions for a refund of state and Henry County sales taxes with the Alabama Department of Revenue. The Department denied the petitions. American Brass appealed the denial to the Administrative Law Division. Following a hearing, the administrative law judge determined that American Brass was not entitled to the refund. The Commissioner of the Department adopted the administrative law judge's...

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