Legal Opinion
Sasol North America, Inc. v. Louisiana Department of Revenue
Louisiana Court of Appeal
Decided February 10, 2016No. 15-569PublishedCited by 1 opinion
1Opinion of the Court
GREMILLION, Judge.
11 This dispute revolves around- the claim of Sasol North America, Inc., Appellant, of entitlement to a refund in the amount of $741,350.00 on its 2000 -Louisiana State income taxes. From an adverse decision of the Louisiana Board of Tax Appeals (the Board), Appellant lodged this appeal. The Louisiana Department of Revenue (Department) has answered the appeal and asserts that the Board erred in finding that Appellant’s refund claim was not prescribed.
FACTS
Appellant is engaged in commodity chemical production for use .in the manufacture of consumer products. Appellant…
2Cases cited4 opinions
- Rosell v. EscoSupreme Court of Louisiana · 1989
- Sistler v. Liberty Mut. Ins. Co.Supreme Court of Louisiana · 1990
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Daigle Bros. Sand v. Dept. of Rev. Secy.Louisiana Court of Appeal · 1992
3Cited by1 opinion
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