State v. Hickox

HOLMES, Judge.

This is an oil and gas severance tax case.

The Department of Revenue of the State of Alabama (State) issued a final assessment for oil and gas severance taxes against I.N. Hickox, the unit manager for the Citronelle Unit (taxpayer), in the amount of $1,475,524.66. The taxpayer filed a notice of appeal with the Mobile County Circuit Court, pursuant to Ala. Code (1975), § 40-2-22.

After a hearing on the merits, the trial court ruled in favor of the taxpayer. The State, through able counsel, appeals.

I

The record, when viewed with the attendant presumptions accorded the trial court’s…