Legal Opinion
STATE DEPT. OF REVENUE v. Estate of Hill
Court of Civil Appeals of Alabama
Decided February 25, 1987No. Civ. 5596PublishedCited by 5 opinions
1Opinion of the Court
This is a tax case.
Following an adverse ruling at the administrative level, 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 grounds that the circuit court lacked jurisdiction because the Department's appeal was untimely.
The Department appeals. We affirm.
Ala. Code (1975), § 40-2-22, governs the appeal of a final assessment made by the Department. Section 40-2-22 is jurisdictional; a failure to comply with its requirements will prevent the circuit court from having jurisdiction…
2Cases cited3 opinions
- State, Dept. of Revenue v. Welding Eng.Court of Civil Appeals of Alabama · 1984
- TUSCALOOSA CTY. SP. TAX BD. v. Tuscaloosa Vending Co.Court of Civil Appeals of Alabama · 1985
- Tuscaloosa County Special Tax Board v. Tuscaloosa Vending Co.Supreme Court of Alabama · 1985
3Cited by5 opinions
- Patterson v. Gladwin Corp.Supreme Court of Alabama · 2002
- Whaley v. State Department of RevenueCourt of Civil Appeals of Alabama · 1990
- State of Alabama Department of Revenue v. Cory & Horton, Inc.Court of Civil Appeals of Alabama · 1988
- State v. Petro-Lewis Corp.Court of Civil Appeals of Alabama · 1988
- STATE DEPT. OF REVENUE v. Estate of HillCourt of Civil Appeals of Alabama · 1987