PITTMAN, Judge.
Cocina Superior, LLC ("the taxpayer"), which owns a restaurant in Birmingham that sells alcoholic beverages to the public, appealed to the Jefferson Circuit Court from two final assessments of the Jefferson County Department of Revenue ("the Department"), pursuant to § 40-2A-7(b)(5)b.2. (iii) Ala.Code 1975, a part of the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act, § 40-2A-1 et seq., Ala.Code 1975. The assessments...
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