
    Scott Humphrey JOHNSON v. ALABAMA DEPARTMENT OF REVENUE.
    1931198.
    Supreme Court of Alabama.
    Jan. 27, 1995.
    W. Lloyd Copeland of Clark, Deen & Copeland, P.C., Mobile, for appellant.
    Ron Bowden, Asst. Atty. Gen. and Chief Counsel, Revenue Dept., and Duncan Crow, Asst. Atty. Gen. and Asst. Counsel, Revenue Dept., for appellee.
   COOK, Justice.

This cause is remanded for the trial court to consider whether, under the analysis employed in Department of Revenue of Montana v. Kurth Ranch, 511 U.S. -, 114 S.Ct. 1937, 128 L.Ed.2d 767 (1994), the application of Ala.Code 1975, § 40-17A-1 et seq., infringes Johnson’s constitutional guarantees against double jeopardy.

REMANDED.

MADDOX, SHORES, HOUSTON and INGRAM, JJ., concur.  