Ashland Specialty Company v. Dale W. Steager, State Tax Comm’r.

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Petitioner, a tobacco products distributor, appeals the circuit court’s order reversing the decision of the Office of Tax Appeals that reduced a penalty the Tax Commissioner imposed on petitioner for distributing approximately 1,200 cartons of non-approved cigarettes for a period of three months. The circuit court reinstated the original penalty, which amounted to 500% of the retail value of the cigarettes, or $159,398.00.