Gulf Air Transport, Inc. v. Secretary, Department of Revenue & Taxation

LABORDE, Judge.

This is an appeal by the defendant, Louisiana Department of Revenue and Taxation, from a judgment of the district court reversing a decision of the Board of Tax Appeals (Tax Board). As the record on appeal contains insufficient information for this court to make an informed and intelligent decision on the issue of whether the plaintiff, Gulf Air Transport, Inc., timely filed its petition for review, we remand this case to the trial court for further proceedings.

On October 9, 1985, the defendant issued a general sales tax assessment, amounting to $356,491.16, against the…