Legal Opinion · Dissent
Barfield v. Bolotte
Louisiana Court of Appeal
Decided December 23, 2016No. 2015 CA 0847Published
1DissentCrain, J.
|! Statutory interpretation begins with the language of the statute itself. Oubre v. Louisiana Citizens Fair Plan, 11-0097 (La.12/16/11), 79 So.3d 987, 997. Tax credits, like tax exemptions, must be strictly construed in favor of the Department of Revenue and must be clearly and unequivocally and affirmatively established by the taxpayer. See First Transit, Inc. v. Barfield, 14-0596 (La.App. 1 Cir. 11/13/14), 177 So.3d 333, writ denied, 14-2587 (La.2/27/15), 159 So.3d 1072; Southlake Development Co. v. Secretary of Dept. of Revenue and Taxation for State of La., 98-2158 (La.App. 1 Cir.…
2Cases cited5 opinions
- Security Credit Corp. v. Menefee Motor Co., Inc.Louisiana Court of Appeal · 1930
- Oubre v. Louisiana Citizens Fair PlanSupreme Court of Louisiana · 2011
- Southlake Dev. v. Secretary, Dept. of Rev.Louisiana Court of Appeal · 1999
- First Transit, Inc. v. BarfieldLouisiana Court of Appeal · 2014
- First Transit, Inc. v. BarfieldSupreme Court of Louisiana · 2015