Legal Opinion

Coastal Drilling Company, L.L.C. v. Barry J. Dufrene, in His Capacity as Director of St. Mary Parish Sales and Use Tax Department and Ex-Officio Tax Collector for St. Mary Parish

Supreme Court of Louisiana

Decided March 15, 2016No. 2015-C -1793Published

1Opinion of the Court

Supreme Court of Louisiana FOR IMMEDIATE NEWS RELEASE NEWS RELEASE #015 FROM: CLERK OF SUPREME COURT OF LOUISIANA The Opinions handed down on the 15th day of March, 2016, are as follows: BY CLARK, J.: 2015-C -1793 COASTAL DRILLING COMPANY, L.L.C. v. BARRY J. DUFRENE, IN HIS CAPACITY AS DIRECTOR OF ST. MARY PARISH SALES AND USE TAX DEPARTMENT AND EX-OFFICIO TAX COLLECTOR FOR ST. MARY PARISH (Parish of St. Mary) We reverse the decree of unconstitutionality of LAC 61:I:4403(A) and (B)(2)render summary judgment in favor of Coastal Drilling. Accordingly, we order the refund of all taxes paid under…

2Cases cited21 opinions

  1. Schroeder v. Board of Sup'rsSupreme Court of Louisiana · 1991
  2. Gonzales v. Xerox Corp.Supreme Court of Louisiana · 1975
  3. Jurisich v. JenkinsSupreme Court of Louisiana · 1999
  4. Traigle v. PPG Industries, Inc.Supreme Court of Louisiana · 1976
  5. Roberts v. City of Baton RougeSupreme Court of Louisiana · 1958

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