Legal Opinion
Atlantic Pacific Marine Corp. v. State
Louisiana Court of Appeal
Decided December 22, 1994No. 94 CA 0243PublishedCited by 4 opinions
1Opinion of the Court
I2FOGG, Judge.
This is a suit by Atlantic Pacific Marine Corporation (APMC) to recover interest on a tax refund of sales and use taxes which it paid to the State of Louisiana during the first six months of 1982. The principal issue in this case is whether, under Article 12, Section 10 of the Louisiana Constitution, a taxpayer can pursue rights against the State under the Civil Code to recover interest on taxes not paid under protest.
In 1982, APMC paid, pursuant to LSA-R.S. 47:302, sales and use taxes to the State of Louisiana on certain drilling barges in the sum of $487,488.33. APMC…
2Cases cited3 opinions
- Church Point Wholesale Beverage Co., Inc. v. TarverSupreme Court of Louisiana · 1993
- Chamberlain v. State, Through DOTDSupreme Court of Louisiana · 1993
- Convent Marine Companies, Inc. v. StateLouisiana Court of Appeal · 1992
3Cited by4 opinions
- St. Martin v. StateSupreme Court of Louisiana · 2009
- J-W Power Co. v. State Ex Rel. Department of Revenue & TaxationSupreme Court of Louisiana · 2011
- Clark v. StateLouisiana Court of Appeal · 2004
- J-W Power Co. v. State Ex Rel. Department of Revenue & TaxationSupreme Court of Louisiana · 2011