Frozen Yogurt Shops, Inc. v. State

This is a sales tax case.

Frozen Yogurt Shop, Inc. (Yogurt), taxpayer, seeks to reverse a holding of the Circuit Court of Montgomery County dismissing its appeal of an administrative decision of the Alabama Department of Revenue (Revenue), approving the issuance of a final assessment of sales taxes against Yogurt.

Yogurt timely filed a notice of appeal pursuant to Ala. Code 1975, § 40-2-22; however, Yogurt admittedly failed to timely file the security-for-costs bond as required by the statute. Revenue filed a motion to dismiss, asserting that the taxpayer had failed to perfect the appeal. After…