Alabama Supreme Court 1941566.
YATES, Judge.
In 1991, a Georgia corporation failed to remit to the Alabama Department of Revenue income taxes that it had withheld from the wages of its employees who were Alabama residents working in Alabama. In December 1993, the Department entered a final assessment against Sandy Rivers, a Georgia resident and former office manager of the corporation, now bankrupt, alleging that she was a person responsible for paying over...
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