Legal Opinion
State v. PEA RIVER ELEC. CO-OP.
Court of Civil Appeals of Alabama
Decided March 2, 1983No. Civ. 3455, 3568PublishedCited by 4 opinions
1Opinion of the Court
Pea River Electric Cooperative appealed to the Circuit Court of Montgomery County a final assessment of gross receipts tax entered by State of Alabama Department of Revenue (State). Judgment was entered by the court on August 4, 1982, setting aside the assessment and directing a refund of tax, penalty and interest paid by Pea River under the assessment. State appeals.
Wiregrass Electric Cooperative appealed a similar assessment. The parties presented the appeal to the Circuit Court of Montgomery County upon the stipulation that the legal and factual issues were the same as those in the Pea…
2Cited by4 opinions
- Pamela Caver v. Central Alabama Electric CooperativeCourt of Appeals for the Eleventh Circuit · 2017
- Pioneer Telephone Cooperative Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1992
- Four County Electric Membership Corp. v. PowersCourt of Appeals of North Carolina · 1989
- State Department of Revenue v. Mon-Cre Telephone Cooperative, Inc.Court of Civil Appeals of Alabama · 1997