495 So. 2d 681 | Ala. | 1986
The writ of certiorari is denied; however, in denying the writ, we point out that we do not agree with the following statement made by the Court of Civil Appeals:
"The dispositive issue raised on appeal concerns the authority of the Department to retroactively increase employer-taxpayer's tax rate for the first quarter of 1983, absent clear authority for such change in the title or body of the act."
(Emphasis added.)
This Court has stated in Brown v. National Motor Fleets,
WRIT DENIED.
TORBERT, C.J., and JONES, SHORES and ADAMS, JJ., concur.