Opinion of the Justices No. 382

*1023Members of the House of Representatives

Alabama State House

Montgomery, Alabama 36130

Dear Representatives:

We have received House Resolution No. 16, by which you request an advisory opinion of the Justices of the Supreme Court as to whether House Bill 66, introduced in the 2005 Regular Session, gives state courts or federal courts the authority to order the imposition of taxes.

House Resolution No. 16 reads as follows:

“BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES OF THE LEGISLATURE OF ALABAMA, That we respectfully request the Honorable Chief Justice and Associate Justices of the Supreme Court…