State v. Russell County Tag Commissioner

THIGPEN, Judge.

This case, involves the liability of interest assessed for taxes collected by the Tag Commissioner in accordance with § 40-23-104, Ala.Code 1975, but not remitted in accordance with the law.

The Alabama Department of Revenue (Department) entered a preliminary assessment for casual sales and use tax for the period of January 1-10, 1986, against the Russell County Tag Commissioner (Commissioner), which included amounts for a delinquency penalty and interest. The parties agreed to the amount of the tax liability and the Department waived the delinquency penalty. The Commissioner…