Union Exploration Partners, Ltd. v. Secretary of the Department of Revenue & Taxation

CRAIN, Judge.

Union Exploration Partners, Ltd., Limited Partnership (UXP) petitioned the court for review of a judgment of the Board of Tax Appeals (Board) dated May 25, 1989. That judgment found that UXP had overpaid sales and use taxes in the amount of $360,443.86. However, the Board refused to order the Department of Revenue and Taxation (Department) to “credit or offset the overpayment against any underpayments of Louisiana sales or use taxes by UXP.” A motion for summary judgment was filed by UXP on May 17, 1991 along with a stipulation of facts entered into between UXP and the…