Trunkline LNG Co. v. Calcasieu Parish School System

SAUNDERS, Judge.

hThis is a taxation case related to how large a refund the taxpayer is entitled to receive. The taxpayer was originally assessed excessively in some months, while deficiently in others. After having paid the total amount it owed according to the original audit, the taxpayer requested a refund. Although the tax collector and taxpayer agree that the taxpayer is entitled to á refund, they do hot agree as to whether the taxpayer is allowed a set-off between the excessive amounts it paid in some months against the deficient amounts it paid in other months. Were the taxpayer…