Legal Opinion
State v. International Minerals & Chemical Corp.
Supreme Court of Alabama
Decided May 23, 1979No. Civ. 1804PublishedCited by 3 opinions
1Opinion of the Court
BRADLEY, Judge.
The State of Alabama, Department of Revenue (State) appeals from a judgment of the Circuit Court of Montgomery County holding that International Minerals and Chemical Corporation (Company) is not liable to collect and remit to the State the forest products severance tax as levied by § 9-13-86, Code of Alabama 1975; nor is it subject to the forest products privilege tax as levied by § 9-13-82, Code of Alabama 1975.
The State entered a final assessment against the Company in the amount of $3,182.22 for severance tax, and the Company appealed to the Circuit Court of Montgomery…
2Cases cited3 opinions
- Brundidge Milling Company v. StateCourt of Civil Appeals of Alabama · 1969
- State v. CraytonCourt of Civil Appeals of Alabama · 1977
- State v. CraytonSupreme Court of Alabama · 1977
3Cited by3 opinions
- Taylor v. Department of Indus. RelationsCourt of Civil Appeals of Alabama · 1982
- State v. Georgia-Florida-Alabama Equipment Co.Court of Civil Appeals of Alabama · 1982
- Arlington Properties, Inc. v. BrownCourt of Civil Appeals of Alabama · 2010