Kennedy v. St. Pierre

LYELVERTOÑ, J.

This appeal is by John Neely Kennedy, Secretary, of the Department of Revenue and Taxation for the State of Louisiana (State), from a judgment granting an exception of prescription filed by Ted R. St. Pierre. We reverse.

St. Pierre is an officer of four corporations, D & M Crew Boat Service II, Inc., A & P Boat Rentals No. 6, Inc., A & P Boat Rentals No. 8 Inc., and A & P Boat Rentals. No. 9. The State filed suit against St. Pierre personally on July 22, 1998, pursuant to La.R.S. 47:1561.1, for the recovery of Louisiana withholding taxes withheld by the corporations as required…