State v. S.E.A. Wire & Cable, Inc.

HOLMES, Judge.

This is a tax case concerning the “withdrawal” provisions of Ala.Code (1975), § 40-23-l(a)(10).

The State of Alabama Department of Revenue (Department) entered assessments against the taxpayer for state and city sales tax for the period April 1, 1983, through March 31,1985. After an administrative hearing, the administrative law judge determined that no sales tax was owed by the taxpayer, and he directed the Department to enter final assessments against the taxpayer in the amount of zero.

The Department appealed the decision of the administrative law judge to the Montgomery County…