Tanner & Guin, LLC v. State Department of Revenue

THOMPSON, Presiding Judge.

On April 16, 2014, the State Department of Revenue (“the department”) entered a final assessment of $8,961.66 against Tan*281ner & Guin, LLC, for an alleged failure to pay business-income tax in 2012. Tanner & Guin appealed that assessment, presumably within the 30 days allowed by former § 40-2A-7(b)(5)a., Ala.Code . 1975, which was part of the Alabama Taxpayers’ Bill of Rights and Uniform Revenue Procedures Act (hereinafter “the ATBOR”), § 40-2A-1 et seq., Ala.Code 1975. Former § 40-2A-7(b)(5)a. provided that “[a] taxpayer may appeal from a final assessment entered by…