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EX PARTE STATE DEPT. OF REVENUE

89-1807.

578 So.2d 675 (1991)

Ex parte STATE of Alabama DEPARTMENT OF REVENUE. (Re STATE DEPARTMENT OF REVENUE v. John P. CONNOLLY).

Supreme Court of Alabama.

April 11, 1991.

Attorney(s) appearing for the Case

Don Siegelman, Atty. Gen., and Ron Bowden, Acting Chief Counsel, and Gwendolyn B. Garner, Asst. Counsel, Revenue Dept. and Asst. Attys. Gen., for petitioner.

Christopher E. Connolly of O'Bannon & O'Bannon, Florence, for respondent.

Prior report: Ala.Cr.App., 578 So.2d 674.

ALMON, Justice.

WRIT QUASHED AS IMPROVIDENTLY GRANTED.

HORNSBY, C.J., and SHORES, ADAMS, HOUSTON and KENNEDY, JJ., concur.

MADDOX and STEAGALL, JJ., dissent.

STEAGALL, Justice (dissenting).

In my opinion, the sales tax collected by a merchant pursuant to Ala.Code 1975, § 40-23-26, is not a "debt" owed...

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