ALABAMA DEPT. OF REVENUE v. SONAT, INC.

2960274.

752 So.2d 1206 (1997)

ALABAMA DEPARTMENT OF REVENUE v. SONAT, INC.

Court of Civil Appeals of Alabama.

May 2, 1997.


Attorney(s) appearing for the Case

Mark D. Griffin and Jeff Patterson, asst. counsel, Department of Revenue, and asst. attys. gen., for appellant.

Roy J. Crawford and L. Murray Alley of Cabaniss, Johnston, Gardner, Dumas & O'Neal, Birmingham, for appellee.


ROBERTSON, Presiding Judge.

The Alabama Department of Revenue ("the Department") appeals from a judgment in favor of Sonat, Inc., ordering the Department to set aside its final 1988 corporate income tax assessment against Sonat and to refund $12,163,702.00 plus interest in corporate income tax collected from Sonat as a result of the assessment. We reverse.

This appeal involves the interpretation of § 40-18-35, Ala.Code 1975, which specifies several items...

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