Kauloosa Truck Leasing v. State Department of Revenue

ROBERTSON, Presiding Judge.

Kauloosa Truck Leasing; Henry B. Cummings, Jr., d/b/a Quality Trucking; Christopher Cummings d/b/a C & C Trucking; ABC Rentals; John C. Fair d/b/a Triple F Trucking; and Quality Truck Leasing, Inc. (collectively, “lessors”), owners of trucks leased by Cummings Trucking, Inc. (CTI), appeal from the judgment of the trial court affirming the decision by the administrative law judge (ALJ) in favor of the State Department of Revenue (Department).

*750In early 1991, the Department sent each of the lessors a “Notice of Assessment of State Lease Tax” for the monthly periods…