Ex parte State of Alabama Department of Revenue. PETITION FOR WRIT OF CERTIORARI TO THE COURT OF CIVIL APPEALS (In re: State of Alabama Department of Revenue v. HealthSouth Corporation et al.)

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REL: 11/21/2012 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 of Decisions, A l a b a m a 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 ( ( 3 3 4 ) 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 . SUPREME COURT OF ALABAMA OCTOBER TERM, 2012-2013 1111190 Ex p a r t e S t a t e o f Alabama Department o f Revenue PETITION FOR WRIT OF CERTIORARI TO THE COURT OF CIVIL APPEALS (In r e : S t a t e o f Alabama Department o f Revenue v. HealthSouth Corporation e t a l . ) ( J e f f e r s o n C i r c u i t Court, CV-09-902941; Court o f C i v i l Appeals, 2100330) STUART, Justice. 1111190 The State of Alabama Department of Revenue ("the Department") p e t i t i o n e d t h i s C o u r t f o r a w r i t of c e r t i o r a r i t o review the Court of C i v i l A p p e a l s ' n o - o p i n i o n a f f i r m a n c e of the c i r c u i t c o u r t ' s judgment awarding H e a l t h S o u t h C o r p o r a t i o n and r e l a t e d e n t i t i e s "HealthSouth") for on t h e 1996, those Corp. App. (hereinafter referred to c o l l e c t i v e l y r e f u n d s o f A l a b a m a income t a x i t h a d o v e r p a i d 1997, and 1998 See refunds. t a x y e a r s and a w a r d i n g S t a t e Dep't of (No. 2100330, M a r c h 2, 2 0 1 2 ) , 2012)(table). Before as oral We granted the argument was Rev. v. interest HealthSouth So. 3d (Ala. Civ. writ. conducted in HealthSouth, i n a l e t t e r to t h i s Court, withdrew this case, i t s claim to i n t e r e s t on t h e r e f u n d s o f t h e income t a x e s i t h a d o v e r p a i d . During oral argument, HealthSouth conceded e n t i t l e d t o i n t e r e s t on t h o s e r e f u n d s . the judgment of the a f f i r m s the c i r c u i t on t h e i n c o m e - t a x Court of Civil that i t was not T h e r e f o r e , we r e v e r s e Appeals insofar as i t c o u r t ' s award o f i n t e r e s t t o H e a l t h S o u t h refunds. A f t e r r e v i e w i n g t h e r e c o r d and c o n s i d e r i n g t h e a p p l i c a b l e law, we decide quash the w r i t whether the insofar Court of as the p e t i t i o n Civil 2 Appeals asked had us to erred in 1111190 affirming refunds the c i r c u i t c o u r t ' s judgment awarding o f i t s o v e r p a i d Alabama HealthSouth income t a x f o r t h e s u b j e c t years. B a s e d on t h e f o r e g o i n g , t h e w r i t i s q u a s h e d i n p a r t ; t h e judgment o f t h e Court o f C i v i l and this reverse case i s remanded the c i r c u i t Appeals i s reversed i n p a r t ; f o r the Court of C i v i l c o u r t ' s judgment insofar Appeals t o a s i t awards 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 o f o v e r p a i d income t a x e s i t h a d o r d e r e d t h e D e p a r t m e n t t o p a y H e a l t h S o u t h a n d t o remand the cause t o t h e c i r c u i t c o u r t w i t h i n s t r u c t i o n s t o v a c a t e t h e p o r t i o n o f i t s judgment awarding H e a l t h S o u t h i n t e r e s t on t h e refunds. WRIT QUASHED I N PART; JUDGMENT REVERSED I N PART; AND REMANDED WITH DIRECTIONS. M a l o n e , C . J . , a n d W o o d a l l , B o l i n , P a r k e r , Shaw, a n d W i s e , JJ., concur. Murdock, J . , d i s s e n t s . 3

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