State of Alabama Department of Revenue v. Cory & Horton, Inc.

HOLMES, Judge.

This is a tax case.

Following an adverse ruling by the administrative law judge, the State of Alabama Department of Revenue (Department) appealed to the Montgomery County Circuit Court. The circuit court granted the taxpayer’s motion to dismiss on the basis that the Department’s notice of appeal was not timely filed.

The Department appeals. We affirm.

The record reflects that the administrative law judge’s ruling was dated May 6, 1987. Approximately one month later, on June 5,1987, the Department issued a final assessment against the taxpayer in accordance with the ruling by the…