EX PARTE STATE, DEPT. OF REVENUE

1940243.

667 So.2d 1372 (1995)

Ex parte STATE of Alabama, DEPARTMENT OF REVENUE. (Re Marshall E. GRANT v. STATE of Alabama, et al.).

Supreme Court of Alabama.

September 15, 1995.


Attorney(s) appearing for the Case

Jeff Sessions, Atty. Gen., J. Wade Hope, Asst., Counsel, Department of Revenue, and Asst. Atty. Gen., and Ron Bowden, Counsel, Department of Revenue, and Asst. Atty. Gen., for Petitioners.

Charles J. Kettler, Jr. of Kettler & Kettler, Luverne, for Respondent.


On Application for Rehearing

INGRAM, Justice.

The opinion of May 26, 1995, is withdrawn; the action of August 18, 1995, is set aside; and the following opinion is substituted for those previous writings.

A taxpayer filed an action to prevent the State from enforcing an income tax assessment, contending that the applicable statute of limitations barred the State's collection on that assessment. The trial court denied the relief, holding that...

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