State v. Green

HOLMES, Judge.

This is a tax case.

The State Department of Revenue assessed motor vehicle license taxes against the taxpayer’s tractors and trailer. The taxpayer successfully appealed the assessments to the Circuit Court of Baldwin County. The Department appeals.

*930The dispositive issue on appeal is whether the Department of Revenue may assess motor vehicle taxes against a nonresident vehicle owner who fails to properly display a license tag. We hold it may not and affirm.

The record reveals the following: While the evidence is in conflict, there is evidence that from October 1; 1976, until…