Legal Opinion
West Baton Rouge Parish Revenue Department v. Louisiana Machinery Rentals, L.L.C.
Louisiana Court of Appeal
Decided March 9, 2012No. Nos. 2011 CA 0711, 2011 CA 0712PublishedCited by 8 opinions
1Opinion of the CourtParro, J.
| aLouisiana Machinery Company, LLC. (LMC) appeals a judgment granting a motion for partial summary judgment in favor of the West Baton Rouge Parish Revenue Department (the Department) and making executory the unpaid local sales and/or use taxes, penalties, and interest assessed against LMC.1 For the following reasons, we affirm the judgment and remand.
RULE TO SHOW CAUSE
The district court’s March 3, 2011 judgment granted a motion for partial summary judgment, but did not contain a designation of the judgment as final, pursuant to LSA-C.C.P. art. 1915(B); therefore, this court issued a rule to…
2Cases cited5 opinions
- RJ Messinger, Inc. v. RosenblumSupreme Court of Louisiana · 2005
- Reeder v. NorthSupreme Court of Louisiana · 1997
- Bridges v. SmithLouisiana Court of Appeal · 2002
- Collector of Revenue v. Pioneer Bank and Trust Co.Supreme Court of Louisiana · 1967
- Jefferson Davis Parish School Board Ex Rel. Sales/Use Tax Dept. v. Louisiana MacHinery Rentals, LLCLouisiana Court of Appeal · 2011
3Cited by8 opinions
- Caldwell Parish School Board v. Louisiana Machinery Co.Louisiana Court of Appeal · 2012
- LaSalle Parish School Board v. Louisiana Machinery Rentals, LLCLouisiana Court of Appeal · 2012
- Ascension Parish Sales & Use Tax Authority v. Louisiana Machinery Rentals, Inc.Louisiana Court of Appeal · 2012
- LaSalle Parish School Board v. Louisiana Machinery Co.Louisiana Court of Appeal · 2012
- Tensas Parish School Board v. Louisiana Machinery Co.Louisiana Court of Appeal · 2012
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