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SIZEMORE v. OWNER-OPERATOR INDEPENDENT DRIVERS ASS'N, INC.

AV93000613.

671 So.2d 674 (1995)

James M. SIZEMORE, Jr., as Commissioner of Revenue, et al. v. OWNER-OPERATOR INDEPENDENT DRIVERS ASSOCIATION, INC., et al.

Court of Civil Appeals of Alabama.

Rehearing Denied February 17, 1995.

Certiorari Denied November 9, 1995.

Attorney(s) appearing for the Case

James H. Evans, Atty. Gen., Ron Bowden, Chief Counsel, Dept. of Revenue, and Asst. Atty. Gen., John J. Breckendridge, Asst. Counsel, Dept. of Revenue, and Asst. Atty. Gen., for appellants.

John A. Henig, Jr. and Robert D. Segall of Copeland, Franco, Screws & Gill, P.A., Montgomery, Paul D. Cullen, K. Michael O'Connell and Daniel J. Harrold of Collier, Shannon, Rill & Scott, Washington, DC, for appellees.

Alabama Supreme Court 1940796.

THIGPEN, Judge.

This is a tax case concerning the constitutionality of Ala.Code 1975, § 40-17-150.

In June 1991, the Owner-Operator Independent Drivers Association Inc., et al. (Association) filed a class action challenging the constitutionality of Ala.Code 1975, § 40-17-150, a provision of Article 3 entitled "Motor Carrier Fuel Tax." The action was filed against James...

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