1. Home
  2. Browse Decisions
  3. So.2d
  4. 683 So.2d
  5. 683 So.2d 980 (1996)
 

EX PARTE STATE DEPT. OF REVENUE

1950195.

683 So.2d 980 (1996)

Ex parte STATE DEPARTMENT OF REVENUE. (Re LL & E PETROLEUM MARKETING, INC. v. STATE DEPARTMENT OF REVENUE).

Supreme Court of Alabama.

Rehearing Denied September 6, 1996.

Attorney(s) appearing for the Case

Jeff Sessions, Atty. Gen., Ron Bowden, Asst. Atty. Gen. and Chief Counsel for Department of Revenue, and John J. Breckenridge, Asst. Atty. Gen. and Asst. Counsel for Department of Revenue.

Joseph G. Stewart, F.A. Flowers III and Gregory F. Harley of Burr & Forman, Birmingham, for Respondent.

Bruce P. Ely and Michael J. Valezis of Tanner & Guin, P.C., Tuscaloosa, for Business Council of Alabama, Amicus Curiae.

Jerry L. Bassett of Legislative Reference Service and as Code Commissioner and Robert L. McCurley, Jr., representing himself as director of the Alabama Law Institute, both supporting the position of the State Department of Revenue, Amici Curiae.

INGRAM, Justice.

This case involves the statutory construction of a specific provision of Alabama's Gasoline Excise Tax Act (hereinafter the "Act"). Specifically, is the particular kind of naphtha1 involved in this case included within the Act's definition of "gasoline," codified at Ala. Code 1975, § 40-17-30(1)?

For the procedural history and a statement of the facts of this case, see the opinion of the Court of Civil Appeals...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases