Grant v. State

Marshall E. Grant filed an action against the State of Alabama, the State Department of Revenue (Department), and the Commissioner of Revenue on April 23, 1992, challenging three final assessments of tax that had been entered against him by the State. Those assessments involved: a final assessment of $1,361.59, entered on July 8, 1981, for sales tax, penalty, and interest due for the period of November 1, 1980, through April 30, 1981; a final assessment of $310.17, entered on March 27, 1981, for sales tax, penalty, and interest due for the months of June 1979 and July 1980; and a final…