Case Title: 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.)

Citation: 

Docket Number: 1111190

State: alabama

Court: Alabama Supreme Court

Date: 2012-11-30T00:00:00Z

Document:
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 f o r m a l 
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 Reporter. 
R e a d e r s a r e 
r e q u e s t e d t o 
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Reporter of Decisions, 
Alabama A p p e l l a t e C o u r t s , 300 D e x t e r Avenue, Montgomery, Alabama 36104-3741 
((334) 229¬
0 6 4 9 ) , o f 
any 
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 
be 
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 Reporter. 
SUPREME COURT OF ALABAMA 
OCTOBER TERM, 2012-2013 
1111190 
Ex parte State of 
Alabama Department 
of 
Revenue 
PETITION FOR WRIT OF CERTIORARI 
TO THE COURT OF CIVIL APPEALS 
(In r e : 
State of 
Alabama Department 
of 
Revenue 
v. 
HealthSouth Corporation e t a l . ) 
(Jefferson C i r c u i t Court, CV-09-902941; 
Court of C i v i l Appeals, 2100330) 
STUART, J u s t i c e . 
1111190 
The 
S t a t e 
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 o f c e r t i o r a r i t o 
r e v i e w the C o u r t o f 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 a w a r d i n g 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 
( h e r e i n a f t e r r e f e r r e d t o c o l l e c t i v e l y as 
"HealthSouth") r e f u n d s o f Alabama income t a x i t had o v e r p a i d 
f o r 
the 1996, 1997, and 1998 t a x y e a r s and awarding 
i n t e r e s t 
on t h o s e r e f u n d s . 
See 
S t a t e Dep't of Rev. 
v. 
H e a l t h S o u t h 
Corp. 
(No. 2100330, March 2, 2012), 
So. 3d 
( A l a . C i v . 
App. 2 0 1 2 ) ( t a b l e ) . We g r a n t e d the w r i t . 
B e f o r e 
o r a l 
argument 
was 
c o n d u c t e d 
i n 
t h i s 
case, 
H e a l t h S o u t h , i n a l e t t e r t o t h i s C o u r t , withdrew i t s c l a i m t o 
i n t e r e s t on the r e f u n d s o f the income t a x e s i t had o v e r p a i d . 
D u r i n g o r a l argument, H e a l t h S o u t h conceded 
t h a t i t was 
not 
e n t i t l e d t o i n t e r e s t on those r e f u n d s . 
T h e r e f o r e , we r e v e r s e 
the judgment o f the C o u r t of 
C i v i l 
A p p e a l s 
i n s o f a r 
as i t 
a f f i r m s the c i r c u 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 
on t h e income-tax r e f u n d s . 
A f t e r r e v i e w i n g the r e c o r d and c o n s i d e r i n g the a p p l i c a b l e 
law, we quash the w r i t i n s o f a r as the p e t i t i o n asked us t o 
d e c i d e 
whether 
the 
C o u r t 
o f 
C i v i l 
A p p e a l s 
had 
e r r e d i n 
2 
1111190 
a f f i r m i n g t h e 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 
r e f u n d s o f i t s o v e r p a i d Alabama income t a x f o r 
t h e s u b j e c t 
y e a r s . 
Based on t h e f o r e g o i n g , t h e w r i t i s 
quashed i n 
p a r t ; 
t h e 
judgment o f t h e C o u r t o f C i v i l A p p e a l s i s r e v e r s e d i n p a r t ; 
and t h i s case i s 
remanded f o r 
t h e C o u r t o f C i v i l A p p e a l s t o 
r e v e r s e t h e c i r c u i t 
c o u r t ' s judgment i n s o f a r as 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 had 
o r d e r e d t h e 
Department t o 
pay H e a l t h S o u t h and 
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 
r e f u n d s . 
WRIT QUASHED IN PART; JUDGMENT REVERSED IN PART; AND 
REMANDED WITH DIRECTIONS. 
Malone, C.J., 
and 
W o o d a l l , B o l i n , P a r k e r , Shaw, and 
Wise, 
J J . , 
concur. 
Murdock, J . , d i s s e n t s . 
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