State v. Phillips Petroleum Co.

AFTER REMAND FROM THE SUPREME COURT

ROBERTSON, Presiding Judge.

The prior judgment of this court has been affirmed in part and reversed in part by the *891Supreme Court of Alabama. Ex parte State of Alabama, 638 So.2d 886 (Ala.1992). This ease is now before this court on remand.

The Alabama Department of Revenue (Department) and Phillips Petroleum Company (Phillips) entered into a Closing Agreement on May 27, 1983, as a result of a hearing regarding the audit period from March 1980 to February 1983. This agreement provided that the “[t]axpayer will remit monthly Gas Production and Privilege Tax due…