Legal Opinion
Yelverton's, Inc. v. Jefferson County
Court of Civil Appeals of Alabama
Decided May 9, 1997No. 2951320PublishedCited by 6 opinions
1Opinion of the Court
Yelverton's Inc., appeals from the assessment of Jefferson County sales taxes1 for sales during the period between January 1, 1992, and June 30, 1994. In 1967, the Legislature enacted Act No. 405, 1967 Ala. Acts, effective October 1, 1967 ("Act 405" or the "Act"), which authorized the levy of county sales and use taxes by counties with populations of 500,000 or more. Pursuant to that authorization, and on the basis of information that Yelverton's was selling appliances to Jefferson County residents, Jefferson County audited Yelverton's and assessed $8,625.73 in unpaid county taxes and…
2Cases cited10 opinions
- Shaffer v. HeitnerSupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
- Alabama Farm Bureau Mut. v. City of HartselleSupreme Court of Alabama · 1984
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- BOYD BROS. TRANS. v. State Dept. of RevenueCourt of Civil Appeals of Alabama · 2007
- Colbert County Northwest Alabama Health Care Authority v. RegionalCare Hospital Partners, Inc.Court of Civil Appeals of Alabama · 2015
- Shoals Mill Dev., Ltd. v. Shelby Cnty. Bd. of Equal.Court of Civil Appeals of Alabama · 2017
- Patterson v. EMERALD MOUNTAIN EXP. BRIDGECourt of Civil Appeals of Alabama · 2002
- Ala. Dep't of Revenue v. DowningCourt of Civil Appeals of Alabama · 2018
1 more not listed; retrieve them via the Exa API.