Legal Opinion
STATE DEPT. OF REV. v. Taft Coal Sales and Associates, Inc.
Court of Civil Appeals of Alabama
Decided May 11, 2001No. 2000111PublishedCited by 4 opinions
1Opinion of the Court
On December 7, 1998, the State of Alabama Department of Revenue (the "Department") entered a "Notice of Final Assessment" against Taft Coal Sales and Associates, Inc. ("Taft"), for its failure to pay taxes pursuant to § 11-51-206, Ala. Code 1975. On January 6, 1999, Taft filed a notice of appeal, pursuant to § 40-2A-7(b)(5), Ala. Code 1975, to the Department's Administrative Law Division. On August 18, 1999, the administrative-law judge entered a final order upholding the assessment and ordering Taft to pay use taxes, penalties, and interest, totaling $79,871.71. Pursuant to § 40-2A-9(g),…
2Cases cited6 opinions
- Van Hook v. City of SelmaSupreme Court of Alabama · 1881
- STATE DEPT. OF REVENUE v. Reynolds Metals Co.Supreme Court of Alabama · 1988
- Ex Parte City of LeedsSupreme Court of Alabama · 1985
- Roberts Health Care v. SHPDASupreme Court of Alabama · 1997
- City of Hoover v. Oliver & Wright Motors, Inc.Supreme Court of Alabama · 1999
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- HealthSouth Corp. v. JEFFERSON CTY. TAX ASSESSORCourt of Civil Appeals of Alabama · 2006
- City of Attalla v. Dean Sausage Co., Inc.Court of Civil Appeals of Alabama · 2003
- DICKSON CAMPERS, INC. v. City of MobileCourt of Civil Appeals of Alabama · 2007
- DICKSON CAMPERS, INC. v. City of MobileCourt of Civil Appeals of Alabama · 2007