Legal Opinion
TIN, Inc. v. Washington Parish Sheriff's Office
Supreme Court of Louisiana
Decided March 19, 2013No. 2012-C-2056PublishedCited by 12 opinions
1Opinion of the Court
VICTORY, J.*
|,We granted the taxpayer’s writ application to clarify the proper procedure and time period for appeals when the tax collector has failed to act on a refund claim for overpayment of taxes after one year, and to determine whether the taxpayer was required to use the payment under protest procedure in this case in order to obtain a refund. After reviewing the record and the applicable law, we reverse the judgments of the lower courts dismissing the tax refund claims, and remand the case to the district court for further proceedings in accordance with this opinion.
FACTS AND…
2Cases cited11 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Cat's Meow, Inc. v. City of New Orleans Through Department of FinanceSupreme Court of Louisiana · 1998
- Root Glass Co. v. GaglianoLouisiana Court of Appeal · 1929
- Borel v. YoungSupreme Court of Louisiana · 2008
- Church Point Wholesale Beverage Co., Inc. v. TarverSupreme Court of Louisiana · 1993
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Jazz Casino Company, L.L.C. v. Cynthia Bridges, Secretary, Louisiana Department of RevenueSupreme Court of Louisiana · 2017
- Bannister Props., Inc. v. StateLouisiana Court of Appeal · 2018
- Bannister Props., Inc. v. StateLouisiana Court of Appeal · 2018
- Bridges v. Nelson Industrial Steam Co.Louisiana Court of Appeal · 2015
- Cynthia Bridges, SEC. Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co.Louisiana Court of Appeal · 2015
7 more not listed; retrieve them via the Exa API.