Legal Opinion
Louisiana Pacific Corp. v. Secretary of the Department of Revenue & Taxation
Louisiana Court of Appeal
Decided November 12, 1980No. 7814PublishedCited by 3 opinions
1Opinion of the Court
DOMENGEAUX, Judge.
This is a Louisiana state income tax case. The secretary of the Department of Revenue and Taxation (The Department), appeals from a decision of the District Court affirming a determination made by the Board of Tax Appeals which sustained the peremptory exception of prescription filed by Louisiana Pacific Corporation (The Taxpayer).
The sole issue is this: Is the running of prescription against state income tax interrupted by the formal assessment of such tax (La.R.S. 47:1564) or must the notice of assessment (La.R.S. 47:1565) be mailed to the taxpayer before prescription is…
2Cases cited2 opinions
- Collector of Revenue v. Pioneer Bank and Trust Co.Supreme Court of Louisiana · 1967
- Henwood v. Collector of RevenueLouisiana Court of Appeal · 1951
3Cited by3 opinions
- Bridges v. SmithLouisiana Court of Appeal · 2002
- Bunge Corp. v. Secretary of the Department of Revenue & TaxationLouisiana Court of Appeal · 1982
- Humble v. Louisiana, Dept. of Revenue & Taxation (In re Humble)United States Bankruptcy Court, E.D. Louisiana · 1997