Legal Opinion
DaimlerChrysler Services of North America, L.L.C. v. Secretary, Department of Revenue
Louisiana Court of Appeal
Decided September 14, 2007No. Nos. 2007 CA 0010, 2007 CA 0011PublishedCited by 5 opinions
1Opinion of the CourtCarter, C.J.
12At issue on appeal is a sales finance company’s entitlement to a refund of the amount of sales taxes advanced by the company for motor vehicle credit sales that were ultimately uncollectible and charged off of the company’s federal tax returns as bad debts. Finding the company is not entitled to a refund under LSA-R.S. 47:315, the Bad Debt Statute, we affirm.
FACTS AND PROCEDURAL HISTORY
Plaintiff, DaimlerChrysler Financial Services Americas, L.L.C. (DaimlerChrys-ler), is in the business of leasing motor vehicles, selling off-lease motor vehicles, and purchasing installment sale contracts…
2Cases cited8 opinions
- Holmes v. HendricksLouisiana Court of Appeal · 1926
- Church Point Wholesale Beverage Co., Inc. v. TarverSupreme Court of Louisiana · 1993
- McNamara v. Central Marine Service, Inc.Supreme Court of Louisiana · 1987
- Clark v. StateLouisiana Court of Appeal · 2004
- HERLITZ CONST. CO., INC. v. MatherneLouisiana Court of Appeal · 1985
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3Cited by5 opinions
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- Daimlerchrysler Serv. v. Sec., Dep. of Rev.Louisiana Court of Appeal · 2007
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