STATE, DEPT. OF REVENUE v. Lindsey

From a decree of the Circuit Court of DeKalb County finding that the State Department of Revenue's assessment of taxes upon Aubrey J. Lindsey, d/b/a A.J. Lindsey Wholesale Produce Company, was barred by the statute of limitations, the State appeals.

The sole issue before this court is whether Tit. 51, § 786 (17)(b), Code of Alabama (1973 Cum.Supp.), which became effective October 1, 1965, allows assessment by the State on December 10, 1968, of a sales tax on sales made by the taxpayer from January 1, 1963, through August 31, 1965. We hold that it does and reverse and remand.

The record…