Kimberly-Clark Corporation and Kimberly-Clark Worldwide, Inc. v. Alabama Department of Revenue

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REL: 3/18/2011 Notice: T h i s o p i n i o n i s s u b j e c t t o formal r e v i s i o n b e f o r e p u b l i c a t i o n i n t h e advance s h e e t s o f Southern R e p o r t e r . R e a d e r s a r e r e q u e s t e d t o n o t i f y t h e Reporter o f Decisions, Alabama A p p e l l a t e C o u r t s , 300 D e x t e r A v e n u e , M o n t g o m e r y , A l a b a m a 3 6 1 0 4 - 3 7 4 1 ((334) 2 2 9 - 0 6 4 9 ) , o f a n y t y p o g r a p h i c a l o r o t h e r e r r o r s , i n o r d e r t h a t c o r r e c t i o n s may b e made b e f o r e t h e o p i n i o n i s p r i n t e d i n Southern R e p o r t e r . ALABAMA COURT OF CIVIL APPEALS OCTOBER TERM, 2010-2011 2061117 Kimberly-Clark C o r p o r a t i o n and Kimberly-Clark Worldwide, Inc. v. Alabama Department o f Revenue Appeal from Montgomery C i r c u i t Court (CV-03-994 and CV-03-2157) A f t e r Remand f r o m t h e A l a b a m a Supreme and On R e h e a r i n g Ex Mero Motu Court PITTMAN, J u d g e . T h i s c o u r t ' s o p i n i o n o f F e b r u a r y 25, 2 0 1 1 , i s w i t h d r a w n , and the following i s substituted therefor. 2061117 The p r i o r judgment o f t h i s the cause remanded. 1070925, February (opinion modified 2010). parte On remand Alabama judgment decision of c o u r t has been r e v e r s e d and Ex p a r t e A l a b a m a Dep't o f Revenue, [Ms. 26, 2010] So. 3d ( A l a . 2010) on d e n i a l o f r e h e a r i n g to this Department court, and i n compliance o f Revenue, t h e Montgomery Circuit we now Court o f t h e a d m i n i s t r a t i v e law judge Department o f Revenue's f i n a l on S e p t e m b e r 17, w i t h Ex affirm the reversing the and u p h o l d i n g t h e assessments. ON REHEARING EX MERO MOTU: OPINION OF FEBRUARY 25, 2 0 1 1 , WITHDRAWN; OPINION SUBSTITUTED; AFFIRMED. Thompson, P . J . , and Bryan, concur. 2 Thomas, a n d Moore, J J . ,

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