Cited by
Opinions in Louisiana that cite Mallard Bay Drilling, Inc. v. Kennedy, 914 So. 2d 533.
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Succession Of Rosalie Handy Lewis And John Charles Lewis
La. 2022
6/29/05), the court discussed the retroactivity of an act containing language that it “shall be applicable to all claims existing or actions pending on its effective date and to all claims arising or actions filed on and after its effective date.” In response to this, Louisiana’s supreme court stated, “It is plainly t
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Toyota Motor Credit Corporation v. Kimberly Robinson, Secretary, Department of Revenue, State of Louisiana
La. Ct. App. 1st Cir. 2022
6/29/05), (interpreting a sales tax exemption); Whitten Foundation v. Granger, 2004-0934R (La.
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Calcasieu Parish School Board Sales & Use Department, Et Al. v. Nelson Industrial Steam Company
La. 2021
6/29/05), 10 Finally, although both Unwired and Mallard Bay analyzed whether legislation unconstitutionally impinged on separation of powers through retroactive application, the question there, as here, is whether the legislation unconstitutionally abrogated the judicial interpretation of the law: [I]t is not within the p
- Cheniere Construction, Inc. v. The State of Louisiana through the Department of Revenue and Taxation La. Ct. App. 1st Cir. 2020
- State Of Louisiana v. Christopher Deandre Thornton La. Ct. App. 1st Cir. 2020
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State of Louisiana v. Will Antonio Celestine
La. Ct. App. 3d Cir. 2019
See also: Mallard Bay Drilling, Inc. v. Kennedy, 04–1089, p. 9 (La.6/29/05)
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Succession of William Dalton Pelt
La. Ct. App. 3d Cir. 2018
6/29/05), the court discussed the retroactivity of an act containing language that it “shall be applicable to all claims existing or actions pending on its effective date and to all claims arising or actions filed on and after its effective date.” In response to this, Louisiana’s supreme court stated, “It is plainly the l
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In re Pelt
244 So. 3d 476
La. Ct. App. 1st Cir. 2018
6/29/05), , 543, the court discussed the retroactivity of an act containing language that it "shall be applicable to all claims existing or actions pending on its effective date and to all claims arising or actions filed on and after its effective date."
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New Orleans Fire Fighters Pension & Relief Fund v. City of New Orleans
242 So. 3d 682
La. Ct. App. 1st Cir. 2018
6/29/05), , 546 (internal citation omitted).
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Sid-Mar's Restaurant & Lounge, Inc. v. State ex rel. Governor
182 So. 3d 390
La. Ct. App. 1st Cir. 2015
See, e.g. Mallard Bay Drilling, Inc. v. Kennedy, 04-1089 (La.6/29/05), (Section 2 of the Act provides that its provisions are interpretive of La.Rev.
- R.T. Faulk, III, Corey Farms, L.L.C. Faulk Farms, Incorporated Joanne Hodges River Valley Properties McHenry Farms, L.L.C. Sherman … La. 2015
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Shields & Shields, APLC v. State/LA Department of Revenue
168 So. 3d 877
La. Ct. App. 1st Cir. 2015
“[Ljaws regulating the collection of taxes are sui generis and comprise a system to which general provisions of the law have little, if any, relevance.” Mallard Bay Drilling, Inc. v. Kennedy, 04-1089 (La.6/29/05), .
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State v. Tillery
167 So. 3d 15
La. Ct. App. 5th Cir. 2014
See also, Mallard Bay Drilling, Inc. v. Kennedy, 04-1089 (La.6/29/05); .
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State ex rel. C.M.
128 So. 3d 1118
La. Ct. App. 1st Cir. 2013
10/15/02), , 975 n. 2; Mallard Bay Drilling, Inc. v. Kennedy, 04-1089, p. 9 (La.6/29/05), .
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Robert T. Barousse v. Ford Motor Company, Inc.
La. Ct. App. 3d Cir. 2012
4 La.Civ.Code art. 9; Mallard Bay Drilling, Inc. v. Kennedy, 04-1089 (La.6/29/05)
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Tin, Inc. v. Washington Parish Sheriff's Office
97 So. 3d 1105
La. Ct. App. 1st Cir. 2012
“[L]aws regulating the collection of taxes are sui generis and comprise a *1108 system to which general provisions of the law have little, if any, relevance.” Mallard Bay Drilling, Inc. v. Kennedy, 2004-1089 (La.6/29/05), .
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Livingston Parish School Board ex rel. Sales & Use Tax Division v. Louisiana Machinery Co.
98 So. 3d 407
La. Ct. App. 1st Cir. 2012
“[L]aws regulating the collection of taxes are sui generis and comprise a system to which general provisions of the law have little, if any, relevance.” Mallard Bay Drilling, Inc. v. Kennedy, 2004-1089 (La.6/29/05), .
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Lasalle Parish School Board v. Louisiana MacHinery Rentals, LLC
La. Ct. App. 3d Cir. 2012
ssment‟ as the basis for the summary proceeding; therefore, the tax collector could not simply disregard the notice requirement and file a summary rule for collection.” “[L]aws regulating the collection of taxes are sui generis and comprise a system to which general provisions of the law have little, if any, relevance.” Mallard Bay Drilling, Inc. v. Kennedy, 2004-1089, p. 22 (La.6/29/05)
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Lasalle Parish School Board v. Louisiana MacHinery Company, LLC
La. Ct. App. 3d Cir. 2012
ssment‟ as the basis for the summary proceeding; therefore, the tax collector could not simply disregard the notice requirement and file a summary rule for collection.” “[L]aws regulating the collection of taxes are sui generis and comprise a system to which general provisions of the law have little, if any, relevance.” Mallard Bay Drilling, Inc. v. Kennedy, 2004-1089, p. 22 (La.6/29/05)
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LaSalle Parish School Board v. Louisiana Machinery Rentals, LLC
92 So. 3d 1232
La. Ct. App. 1st Cir. 2012
al ^assessment’ as the basis for the summary proceeding; therefore, the tax collector could not simply disregard the notice requirement and file a summary rule for collection.” “[L]aws regulating the collection of taxes are sui generis and comprise a system to which general provisions of the law have little, if any, relevance.” Mallard Bay Drilling, Inc. v. Kennedy, 2004-1089, p. 22 (La.6/29/05), .
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LaSalle Parish School Board v. Louisiana Machinery Co.
92 So. 3d 1238
La. Ct. App. 1st Cir. 2012
al ^assessment’ as the basis for the summary proceeding; therefore, the tax collector could not simply disregard the notice requirement and file a summary rule for collection.” “[L]aws regulating the collection of taxes are sui generis and comprise a system to which general provisions of the law have little, if any, relevance.” Mallard Bay Drilling, Inc, v. Kennedy, 2004-1089, p. 22 (La.6/29/05), .
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Normand v. Randazzo
85 So. 3d 707
La. Ct. App. 5th Cir. 2011
mal assessment’ as the basis for the summary proceeding; therefore, the tax collector could not simply disregard the notice requirement and file a summary rule for collection.” “[L]aws regulating the collection of taxes are sui generis and comprise a system to which general provisions of the law have little, if any, relevance.” Mallard Bay Drilling, Inc. v. Kennedy, 2004-1089, p. 22 (La.6/29/05), .
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Bridges v. OFFSHORE DRILLING CO.
69 So. 3d 738
La. Ct. App. 1st Cir. 2011
See Mallard Bay Drilling, Inc. v. Kennedy, 2004-1089, pp. 21-22 (La.6/29/05), -549 ; R&B Falcon v. Secretary, 2009-0256 at p. 8, 31 So.3d at 1088 .
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R & B Falcon Drilling USA, Inc. v. Secretary, Department of Revenue
31 So. 3d 1083
La. Ct. App. 1st Cir. 2010
See Mallard Bay Drilling, Inc. v. John Neely Kennedy, Secretary, Department of Revenue and Taxation, 04-1089 (La.6/29/05), -49 .
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State v. Smith
20 So. 3d 501
La. Ct. App. 1st Cir. 2009
See also: Mallard Bay Drilling, Inc. v. Kennedy, 04-1089, p. 9 (La.6/29/05), .
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Naghi v. Brener
17 So. 3d 919
La. 2009
* * * [2] See also Mallard Bay Drilling, Inc. v. Kennedy, 04-1089, p. 14, (La.6/29/05), (holding that "[t]he interpretation of the law belongs to the judiciary, and not the Legislature.")
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Rogoz v. Tangipahoa Parish Council
21 So. 3d 923
La. 2009
Arrington v. Galen-Med, Inc., 06-2923 (La.2/2/07), ; Mallard Bay Drilling v. Kennedy, 04-1089 (La.6/29/05), ; Unwired Telecom Corp. v. Parish of Calcasieu, 03-0732, p. 6 (La.1/19/05), (on rehearing).
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MJ Farms, Ltd. v. Exxon Mobil Corp.
998 So. 2d 16
La. 2008
Green Industries, Inc., 00-1528 (La.4/3/01), and Mallard Bay Drilling, Inc. v. Kennedy, 04-1089 (La.6/29/05), , M.J.
- K. A. E. M. v. J. M. C., Born H. La. Ct. App. 3d Cir. 2008
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Louis. Dep. of Env. Qual. v. Tangilena Vil.
978 So. 2d 1028
La. Ct. App. 4th Cir. 2008
Discussing statutory interpretation, the Louisiana Supreme Court stated in Mallard Bay Drilling, Inc. v. Kennedy, XXXX-XXXX, pp. 16-17 (La.6/29/05), , 546: It is presumed that every word and provision in a statute was intended to serve some useful purpose, that some effect is to be given to each provision, and that no words or provisions were used unnecessarily.
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Baldini v. East Jefferson General Hosp.
976 So. 2d 746
La. Ct. App. 5th Cir. 2008
Mallard Bay Drilling, Inc. v. Kennedy, 04-1089, p. 8 (La.6/29/05), .
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City of New Orleans v. ASSESSORS'RETIREMENT AND RELIEF FUND
986 So. 2d 1
La. 2008
See Mallard Bay Drilling, Inc. v. Kennedy, XXXX-XXXX, p. 22 (La.6/29/05), ; Hall v. Brookshire Bros., Ltd., 2002-2404, p. 19 (La.6/27/03), .
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Matherne v. Broussard
959 So. 2d 975
La. Ct. App. 1st Cir. 2007
Mallard Bay Drilling, Inc. v. Kennedy, XXXX-XXXX, p. 8 (La.6/29/05), .
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Taylor v. Clement
947 So. 2d 721
La. 2007
Mallard Bay Drilling v. Kennedy, 04-1089 (La.6/29/05), ; Unwired Telecom Corp. v. Parish of Calcasieu, 03-0732, p. 6 (La.1/19/05), (on rehearing).
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Arrington v. Galen-Med, Inc.
947 So. 2d 719
La. 2007
Mallard Bay Drilling v. Kennedy, 04-1089 (La.6/29/05), ; Unwired Telecom Corp. v. Parish of Calcasieu, 03-0732, p. 6 (La.1/19/05), (on rehearing).
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Taylor v. Clement
947 So. 2d 732
La. 2007
Mallard Bay Drilling v. Kennedy, 04-1089 (La.6/29/05), ; Unwired Telecom Corp. v. Parish of Calcasieu, 03-0732, p. 6 (La.1/19/05), (on rehearing).
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Taylor v. Clement
947 So. 2d 730
La. 2007
Mallard Bay Drilling v. Kennedy, 04-1089 (La.6/29/05), ; Unwired Telecom Corp. v. Parish of Calcasieu, 03-0732, *732 p. 6 (La.1/19/05), (on rehearing).
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Arrington v. Galen-Med, Inc.
947 So. 2d 727
La. 2007
Mallard Bay Drilling v. Kennedy, 04-1089 (La.6/29/05), ; Unwired Telecom Corp. v. Parish of Calcasieu, 03-0732, p. 6 (La.1/19/05), (on rehearing).
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Arrington v. Galen-Med, Inc.
947 So. 2d 724
La. 2007
Mallard Bay Drilling v. Kennedy, 04-1089 (La.6/29/05), ; Unwired Telecom Corp. v. Parish of Calcasieu, 03-0732, p. 6 (La.1/19/05), (on rehearing).
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R & B Falcon Drill. v. Lafourche Parish Sch. Bd.
950 So. 2d 696
La. Ct. App. 1st Cir. 2006
41 of the 2002 Regular Session], and prior to the effective date of this Act as provided for in Section 3 of this Act [February 23, 2006], but only with respect to any sales or use tax that may be due as a result of a collection notification event that occurred prior to June 29, 2005 [the date the Louisiana Supreme Court issued it opinion in Mallard Bay Drilling v. Kennedy, 04-1089 (La.6/29/05), , to be discussed within].
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In Re Succession of Faget
938 So. 2d 1003
La. Ct. App. 1st Cir. 2006
Mallard Bay Drilling, Inc. v. Kennedy, 04-1089, p. 9 (La.6/29/05), .
- Cunard Line Limited Co. v. Datrex Corp. La. Ct. App. 3d Cir. 2006
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Cunard Line Ltd. Co. v. Datrex, Inc.
926 So. 2d 109
La. Ct. App. 3d Cir. 2006
Civ.Code art. 9; Mallard Bay Drilling, Inc. v. Kennedy, 04-1089 (La.6/29/05), .
- Brown v. Jones 929 So. 2d 169 La. Ct. App. 1st Cir. 2006
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Brenda Bennett v. Rapides Parish School Board
La. Ct. App. 3d Cir. 2006
6/29/05), reminded us of the following: When a law is clear and unambiguous and its application does not lead to absurd consequences, the law shall be applied as written and no further interpretation may be made in search of the legislature's intent.
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Bennett v. Rapides Parish School Bd.
923 So. 2d 843
La. Ct. App. 3d Cir. 2006
The Louisiana Supreme Court, in Mallard Bay Drilling, Inc. v. Kennedy, 04-1089, pp. 16-17 (La.6/29/05), , reminded us of the following: When a law is clear and unambiguous and its application does not lead to absurd consequences, the law shall be applied as written and no further interpretation may be made in search of the legislature's intent.