Court of Civil Appeals of Alabama December 8, 1982, Civ. 3345 (State v. Georgia-Florida-Alabama Equipment Co.)

WRIGHT, Presiding Judge.

This is an appeal from a lease tax assessment under § 40-12-220 to -227, Code of Alabama 1975.

After audit, lease tax assessment in the amount of $481,378.20, including penalty and interest, for the period of July 1, 1971 through September 30, 1979, was entered by the Alabama Department of Revenue (State) against Georgia-Florida-Alabama Equipment Co., Inc. (GFA).