Ex Parte State, Dept. of Revenue

On Application for Rehearing

INGRAM, Justice.

The opinion of May 26,1995, is withdrawn; the action of August 18, 1995, is set aside; and the following opinion is substituted for those previous writings.

A taxpayer filed an action to prevent the State from enforcing an income tax assessment, contending that the applicable statute of limitations barred the State’s collection on that assessment. The trial court denied the relief, holding that the 10-year statute of limitations in § 40-29-51, Ala.Code 1975, relating to the State’s collection on a tax assessment, applied to the amount involved in…