SIZEMORE v. KRUPP OIL CO., INC.

2900750.

597 So.2d 211 (1992)

James M. SIZEMORE, Commissioner of the State Department of Revenue v. KRUPP OIL COMPANY, INC.

Court of Civil Appeals of Alabama.

January 24, 1992.


Attorney(s) appearing for the Case

James H. Evans, Atty. Gen., Ron Bowden, Chief Counsel, J. Wade Hope, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellant.

Roger S. Morrow of Morrow, Romine & Pearson, P.C., Montgomery, and Charles M. Coleman of Crownover, Coleman & Standridge, Tuscaloosa, for appellee.


RUSSELL, Judge.

After paying taxes under protest, Krupp Oil Company, Inc., filed a complaint for declaratory judgment, challenging the constitutionality of Act No. 87-662, Ala.Acts 1987 (the Act), because it allegedly violates article IV, § 70, of the Constitution of Alabama. The trial court issued a declaratory judgment declaring that the Act is a revenue bill which originated in the Alabama Senate and that it is unconstitutional and void because it violates...

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