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BEAN DREDGING v. ALABAMA DEPT. OF REVENUE

1011664.

855 So.2d 513 (2003)

BEAN DREDGING, L.L.C., and Midstream Fuel Services, Inc. v. ALABAMA DEPARTMENT OF REVENUE.

Supreme Court of Alabama.

February 14, 2003.

Attorney(s) appearing for the Case

Blake A. Madison and David E. Rains of Tanner & Guin, L.L.C., Tuscaloosa, for appellant Bean Dredging, L.L.C.

William H. Pryor, Jr., atty. gen., and J. Wade Hope, asst. counsel, Department of Revenue, and asst. atty. gen., for appellee.

STUART, Justice.

Bean Dredging, L.L.C., and Midstream Fuel Services, Inc., appeal from a decision of the Montgomery Circuit Court affirming an order issued by an administrative law judge of the Department of Revenue dismissing their case. Bean and Midstream assert that they are entitled to a refund of $58,863 for State sales taxes paid on fuel and supplies during the period from March 1995 through September 1997.

Bean and Midstream assert that they are entitled...

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