Legal Opinion

Bridges v. Hertz Equipment Rental Corp.

Supreme Court of Louisiana

Decided June 20, 2008No. 2008-C-0400PublishedCited by 9 opinions

1Opinion of the Court

983 So.2d 1256 (2008)

Cynthia BRIDGES, Secretary of State Department of Revenue, State of Louisiana

v.

HERTZ EQUIPMENT RENTAL CORP.

No. 2008-C-0400.

Supreme Court of Louisiana.

June 20, 2008.

2Per curiam

The Louisiana Department of Revenue ("Department") conducted an audit of sales and use taxes owed by Hertz Equipment Rental Corporation ("HERC") between 1999-2003. The three-year prescriptive period for collection of the 1999 taxes under La. Const Art. VII, § 16 would have expired on December 31, 2002. Prior to this date, the Department sent a proposed agreement to HERC, requesting that HERC agree to a one-year…

3Cases cited3 opinions

  1. Hodges v. Southern Farm Bureau Cas. Ins. Co.Supreme Court of Louisiana · 1983
  2. Stolzle v. Safety & Systems Assurance Consultants, Inc.Supreme Court of Louisiana · 2002
  3. Bridges v. HERTZ EQUIPMENT RENTAL CORPORATIONLouisiana Court of Appeal · 2008

4Cited by9 opinions

  1. Godfrey v. ReggieLouisiana Court of Appeal · 2012
  2. Gotte v. Barnes Personnel Management, Inc.Louisiana Court of Appeal · 2014
  3. Louisiana Workers' Compensation Corp. v. Quality Exterior Services, L.L.C.Louisiana Court of Appeal · 2012
  4. Bridges v. Hertz Equipment Rental Corp.Louisiana Court of Appeal · 2010
  5. Brady Gotte v. Barnes Personnel Management, Inc.Louisiana Court of Appeal · 2014

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