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EX PARTE STATE DEPT. OF REVENUE

2110798.

102 So.3d 396 (2012)

Ex parte STATE of Alabama DEPARTMENT OF REVENUE. In re Gateway Gaming, LLC v. State of Alabama Department of Revenue.

Court of Civil Appeals of Alabama.

August 17, 2012.

Attorney(s) appearing for the Case

Margaret Johnson McNeill , asst. counsel and asst. atty. gen., Department of Revenue for petitioner.

Aaron G. McLeod and Giles C. Perkins of Adams & Reese, LLP, Birmingham, for respondent.

BRYAN, Judge.

The State of Alabama Department of Revenue ("the Department") petitions this court for a writ of mandamus ordering the Montgomery Circuit Court to dismiss a tax-assessment appeal filed by Gateway Gaming, LLC ("Gateway"). We deny the petition.

In March 2010, the Department entered a final assessment of rental tax against Gateway in the amount of $604,550.87. Gateway appealed the assessment to the Department's Administrative Law Division ("ALD...

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