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STATE DEPT. OF REVENUE v. MOBILE GAS SERVICE CORPORATION

2910548.

621 So.2d 1333 (1993)

STATE DEPARTMENT OF REVENUE v. MOBILE GAS SERVICE CORPORATION.

Court of Civil Appeals of Alabama.

February 26, 1993.

Attorney(s) appearing for the Case

Dan E. Schmaeling, Asst. Counsel, Dept. of Rev. and Asst. Atty. Gen., for appellant.

James C. Johnston of Johnston, Wilkins, Druhan & Holtz, Mobile, for appellee.

J. David Woodruff, Jr., Birmingham, for amicus curiae Alabama Gas Corp.

E. Cutter Hughes and Scott E. Ludwig of Bradley, Arant, Rose & White, Huntsville, for amicus curiae City of Huntsville, d/b/a Huntsville Utilities.

YATES, Judge.

This tax case presents the question of whether collection fees and reconnect fees that Mobile Gas Service Corporation (Mobile Gas) charges its customers are subject to the utility gross receipts tax levied pursuant to §§ 40-21-80 through -87, Ala. Code 1975. We affirm the trial court's finding that these fees are not subject to the tax. The State Department of Revenue (department) entered a preliminary assessment of unpaid utility taxes against...

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