RYDER INTERN. CORP. v. State

The trial court of Montgomery County dismissed taxpayer's appeal of a use tax assessment. The taxpayer appeals the trial court's action and we reverse.

The dispositive issue on appeal is whether the trial court committed reversible error in dismissing the taxpayer's appeal for failure to comply with a local circuit court rule. The pertinent facts are not in dispute.

In June of 1982 the Alabama Department of Revenue made a $47,208.91 assessment for use taxes against the taxpayer, Ryder International Corporation. Within the appropriate period of time, taxpayer filed its notice of appeal from the…