Morrison v. C.A. Guidry Produce

J^DECUIR, Judge.

The Department of Revenue and Taxation, State of Louisiana, appeals an adverse ruling of the trial court on issues of solidarity and prescription. For the reasons that follow, we reverse in part, affirm in part, and remand.

FACTS

On October 2, 1995, the State filed suit against C.A. Guidry Produce, Inc. to collect past due sales taxes for the years January 1, 1990 through June 31, 1993. The total assessment was for $363, 777.99, together with interest, until paid. According to a state audit, C.A. Guidry Produce, Inc. had understated its tax obligation for the period by more than…