Opinion No.

Mr. Larry E. Crane, Director Assessment Coordination Division Public Service Commission 1614 West Third Little Rock, AR 72201

Dear Mr. Crane:

This is in response to your request for an opinion regarding the effect of the decision in Omega Tube Conduit Corp. v. Maples,312 Ark. 489, S.W.2d (1993), on the existing tax liabilities of manufacturers under assessments made in 1992 and for which payments are due and payable through October 10, 1993. You note that the court in Omega Tube did not address whether final assessments for 1992 for other companies which had not appealed their assessments were…