Legal Opinion
Codesco, Inc. v. Collector of Revenue
Louisiana Court of Appeal
Decided November 20, 1978No. 12276PublishedCited by 3 opinions
1Opinion of the Court
SARTAIN, Judge.
The Collector of Revenue, presently known as the Secretary of the Department of Revenue and Taxation (Collector), appeals from a judgment of the district court sustaining a decision of the Louisiana Board of Tax Appeals (Board) which vacated the assessment of an occupational license tax imposed on Codesco, Inc. (Codesco) for the years 1973-1976.
The tax was levied against Codesco under the provisions of R.S. 47:341 and 353, which provide, in pertinent part, as follows:
Ҥ 341. Imposition of tax
In addition to all other license and excise taxes imposed in other chapters of this…
2Cases cited3 opinions
- State v. J. Watts Kearny SonsSupreme Court of Louisiana · 1934
- State v. OwinSupreme Court of Louisiana · 1938
- American Creosote Works, Inc. v. Collector of Revenue of LouisianaLouisiana Court of Appeal · 1958
3Cited by3 opinions
- City of Shreveport v. KleowdisLouisiana Court of Appeal · 1981
- S & R HOTELS v. FitchLouisiana Court of Appeal · 1994
- LaPeze Dental Laboratories, Inc. v. LeeLouisiana Court of Appeal · 1997