State of Alabama Department of Revenue v. HealthSouth Corporation et al.

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REL: 01/25/2013 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 R e p o r t e r o f D e c i s i o n s , 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, 2012-2013 2100330 State o f Alabama Department o f Revenue v. HealthSouth C o r p o r a t i o n e t a l . Appeal from J e f f e r s o n C i r c u i t Court (CV-09-902941) A f t e r Remand f r o m t h e A l a b a m a Supreme Court PITTMAN, J u d g e . This court affirmed, without an opinion, the t r i a l c o u r t ' s judgment awarding HealthSouth C o r p o r a t i o n and r e l a t e d entities to (hereinafter referred collectively as 2100330 " H e a l t h S o u t h " ) r e f u n d s o f A l a b a m a income t a x t h e y h a d o v e r p a i d f o r c e r t a i n t a x y e a r s and a w a r d i n g State Dep't o f Revenue v. i n t e r e s t on t h o s e r e f u n d s . HealthSouth Corp. (No. 2100330, M a r c h 2, 2 0 1 2 ) , ___ So. 3d ___ ( A l a . C i v . App. 2 0 1 2 ) ( t a b l e ) . T h i s c o u r t ' s j u d g m e n t has been r e v e r s e d i n p a r t , and t h e c a u s e remanded by t h e Supreme C o u r t Dep't o f Revenue, (Ala. 2012). the it had State So. 3d On remand t o t h i s c o u r t , and i n c o m p l i a n c e Court HealthSouth Ex p a r t e [Ms. 1111190, Nov. 21, 2012] Supreme C o u r t ' s Circuit of Alabama. o p i n i o n , the judgment i s hereby reversed of the "insofar as with Jefferson i t awards i n t e r e s t on t h e r e f u n d s o f o v e r p a i d income t a x e s ordered the [State H e a l t h S o u t h , " and t h e c a u s e Department of Revenue] to i s remanded t o t h e c i r c u i t f o r t h a t c o u r t t o " v a c a t e the p o r t i o n of i t s judgment H e a l t h S o u t h i n t e r e s t on t h e r e f u n d s . " pay court awarding We n o t e t h a t , as t o t h e r e f u n d i s s u e , t h e supreme c o u r t q u a s h e d t h e w r i t o f c e r t i o r a r i it had i s s u e d , l e a v i n g our o r i g i n a l a f f i r m a n c e i n e f f e c t . REVERSED IN PART AND REMANDED WITH INSTRUCTIONS. Thompson, P . J . , and Thomas and Moore, J J . , c o n c u r . 2

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