COCINA SUP. v. JEFFERSON DEPT. OF REVENUE

2110807.

138 So.3d 313 (2013)

COCINA SUPERIOR, LLC, v. JEFFERSON COUNTY DEPARTMENT OF REVENUE.

Court of Civil Appeals of Alabama.

Rehearing Denied June 7, 2013.

Certiorari Denied August 16, 2013 Alabama Supreme Court 1121101.


Attorney(s) appearing for the Case

James S. Ward of Ward & Wilson, L.L.C., Birmingham, for appellant.

A. Allen Ramsey , Irondale, for appellee.


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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