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STATE v. PHILLIPS PETROLEUM CO.

1910797.

638 So.2d 886 (1992)

Ex parte State of Alabama. Re STATE of Alabama v. PHILLIPS PETROLEUM COMPANY.

Supreme Court of Alabama.

Rehearing Denied March 5, 1993.

Attorney(s) appearing for the Case

John J. Breckenridge, Asst. Counsel, Dept. of Revenue, and Asst. Atty. Gen., and Louis E. Braswell, Sp. Asst. Atty. Gen., for petitioner.

Rae M. Crowe and Edward A. Dean of Armbrecht, Jackson, DeMouy, Crowe, Holmes & Reeves, Mobile, for respondent.

J. David Woodruff, Jr. and Joe E. Cook, Birmingham, for amicus curiae Taurus Exploration, Inc.

James W. Webb and Bart Harmon of Webb, Crumpton, McGregor, Davis & Alley, Montgomery, for amicus curiae Ass'n of County Com'ns of Alabama.

INGRAM, Justice.

We granted the State of Alabama's petition for certiorari review to examine, as an issue of first impression in this State, whether the Department of Revenue could use the "work-back" method to calculate the value of natural gas at the wellhead in order to assess the privilege tax under § 40-20-2(a), Ala.Code 1975. The State also raises an issue of whether any refund of such privilege taxes, paid under protest, portions of which were passed on...

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