Ex Parte State Dept. of Revenue

This case involves the statutory construction of a specific provision of Alabama's Gasoline Excise Tax Act (hereinafter the "Act"). Specifically, is the particular kind of naphtha1 involved in this case included within the Act's definition of "gasoline," codified at Ala. Code 1975, § 40-17-30(1)?

For the procedural history and a statement of the facts of this case, see the opinion of the Court of Civil Appeals.LL E Petroleum Marketing, Inc. v. State Department ofRevenue, 683 So.2d 978 (Ala.Civ.App. 1995).

At the outset, we note that neither the Act passed by the legislature nor the original…