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EX PARTE ALABAMA DEPT. OF LABOR

2120551.

141 So.3d 1058 (2013)

Ex parte ALABAMA DEPARTMENT OF LABOR (formerly the Alabama Department of Industrial Relations). (In re Alabama Department of Labor (formerly the Alabama Department of Industrial Relations) v. Charter HR, Inc.).

Court of Civil Appeals of Alabama.

September 6, 2013.

Attorney(s) appearing for the Case

Joseph S. Ammons , gen. counsel, and Arthur F. Ray II , asst. gen. counsel, Alabama Department of Labor, for petitioner.

Randall S. Haynes and Nancy L. Eady of Morris, Haynes, Hornsby, Wheeles & Knowles, Alexander City, for respondent.

DONALDSON, Judge.

The Alabama Department of Labor ("ADOL") petitions this court for the writ of mandamus directing the Tallapoosa Circuit Court ("trial court") to grant its motion to dismiss the appeal filed by Charter HR, Inc. ("Charter"), seeking review of an administrative determination and final assessment finding Charter to be a "successor corporation," which obligated Charter to pay unemployment-compensation taxes at a higher rate than it would be obligated...

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