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EX PARTE STATE DEPT. OF REVENUE

2140926.

195 So.3d 280 (2015)

Ex parte STATE DEPARTMENT OF REVENUE. (In re Tanner & Guin, LLC v. State Department of Revenue).

Court of Civil Appeals of Alabama.

October 2, 2015.

Attorney(s) appearing for the Case

Craig Allan Banks , asst. counsel, State Department of Revenue, for petitioner.

Jonathan D. Guin of Campbell, Guin, Williams, Guy & Gidiere, LLC, Tuscaloosa, for respondent.

On April 16, 2014, the State Department of Revenue ("the department") entered a final assessment of $8,961.66 against Tanner & Guin, LLC, for an alleged failure to pay business-income tax in 2012. Tanner & Guin appealed that assessment, presumably within the 30 days allowed...

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