Legal Opinion
Gateway Gaming, LLC v. State Department of Revenue
Court of Civil Appeals of Alabama
Decided August 17, 2012No. 2110798PublishedCited by 3 opinions
1Opinion of the Court
BRYAN, Judge.
The State of Alabama Department of Revenue (“the Department”) petitions this court for a writ of mandamus ordering the Montgomery Circuit Court to dismiss a tax-assessment appeal filed by Gateway Gaming, LLC (“Gateway”). We deny the petition.
In March 2010, the Department entered a final assessment of rental tax against Gateway in the amount of $604,550.87. Gateway appealed the assessment to the Department’s Administrative Law Division (“ALD”), and the appeal was heard by an administrative law judge (“ALJ”). On December 5, 2011, the ALJ issued an order affirming the tax…
2Cases cited19 opinions
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3Cited by3 opinions
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