1. Home
  2. Browse Decisions
  3. So.3d
  4. 169 So.3d
  5. 169 So.3d 1069 (2015)
 

ALABAMA REVENUE DEPT. v. AM. EQUITY INV.

2130933.

169 So.3d 1069 (2015)

ALABAMA DEPARTMENT OF REVENUE and Julie P. Magee, as commissioner of the Alabama Department of Revenue v. AMERICAN EQUITY INVESTMENT LIFE INSURANCE COMPANY.

Court of Civil Appeals of Alabama.

January 16, 2015.

Attorney(s) appearing for the Case

Mark Griffin , gen. counsel and asst. atty. gen., and David E. Avery III , asst. counsel and asst. atty. gen., Alabama Department of Revenue, for appellants.

Philip J. Carroll III , Marc James Ayers , and Bruce P. Ely of Bradley Arant Boult Cummings LLP, Birmingham; and John W. Rea of Trussell, Funderburg, Rea & Bell, P.C., Pell City, for appellee.

American Equity Investment Life Insurance Company ("the taxpayer") is an out-of-state insurance company that does business in Alabama. The taxpayer is subject to the Alabama Business Privilege Tax Act, which is codified at Ala.Code 1975, § 40-14A-21 et seq. The business-privilege tax ("the BPT") is levied "on every corporation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases