State, Department of Revenue v. Alabama Leasing Co.

MADDOX, Justice.

This Court agreed to review this case to consider the following question: May a domestic corporation properly pay the state ad valorem taxes on (and purchase the license tags for) a motor vehicle in any county in which the motor vehicle is used or operated to a substantial extent, or must the taxpayer pay the tax and purchase the tag for such vehicle only in the county from which the corporate taxpayer operates its vehicle?

The trial court ruled that the corporate taxpayer could properly assess its trucks in any county in which it was used or operated to a substantial extent.…