City of Alexandria v. State, Department of Revenue & Taxation

CARTER, Judge.

This is an appeal brought by the State of Louisiana, Department of Revenue and Taxation (Department), from the trial court judgment declaring that the City of Alexandria, Louisiana (City), owes a special fuels tax, under LSA-R.S. 47:803(C), and qualifies as a “taxpayer” within the meaning of the statute. The Department also appeals that portion of the judgment declaring that the City may use its tax credit warrants in lieu of cash under the provisions of LSA-R.S. 47:7, et seq., to satisfy its obligation to pay the special fuels tax.

FACTS

The City operates an electric generating…