Cited by

Opinions in Louisiana that cite Audubon Ins. Co. v. Bernard, 434 So. 2d 1072.

18 citing documents.

Calcasieu Parish School Board Sales & Use Department, Et Al. v. Nelson Industrial Steam Company La. 2021
Daniel L. Moore and Marie Moore v. City of Westlake La. Ct. App. 3d Cir. 2021
Nidal Balbesi v. Lafayette-City Parish Consolidated Government La. Ct. App. 3d Cir. 2020
wherein the Louisiana Supreme Court found that legislation allowing the Insurance Rating Commission to collect from insurers a percentage of their collected premiums to go towards the Firefighter’s Retirement System unconstitutionally levied a new tax.
Jazz Casino Company, L.L.C. v. Cynthia Bridges, in her capacity as the Secretary of the Louisiana Department of … La. Ct. App. 1st Cir. 2020
Security Plan Fire Insurance Co. v. Donelon 220 So. 3d 769 La. Ct. App. 1st Cir. 2017
State v. Lanclos 980 So. 2d 643 La. 2008
[ 4 Cooley, The Law of Taxation, Ch. 29, § 1784 (4th ed.1924)].
Voicestream Gsm I v. Public Service Com'n 943 So. 2d 349 La. 2006
and Radiofone, Inc. v. City of New Orleans, 93-0962 (La.1/14/94); , the trial court determined that the assessment was not a tax imposed for general revenue raising, *357 but a regulatory fee authorized according to the LPSC's police power to assure the availability of universal service at a re
CITGO v. State Ex Rel. Dept. of Rev. 845 So. 2d 558 La. Ct. App. 1st Cir. 2003
Caddo-Bossier Parishes Port Commission v. Arch Chemicals, Inc. 830 So. 2d 498 La. Ct. App. 2d Cir. 2002
Palmer v. LOUISIANA FORESTRY COM'N 701 So. 2d 1300 La. 1997
a statute proposing a .2% increase in an agency's collection was deemed a new tax because its primary purpose was to raise revenues.
Dow Hydrocarbons & Resources v. Kennedy 694 So. 2d 215 La. 1997
Safety Net for Abused Persons v. Segura 692 So. 2d 1038 La. 1997
4 Cooley, The Law of Taxation, Ch. 29, § 1784 (4th ed.1924).
Radiofone, Inc. v. City of New Orleans 630 So. 2d 694 La. 1994
City of Lake Charles v. Wallace, 247 La.
Radiofone, Inc. v. City of New Orleans 616 So. 2d 1243 La. 1993
Hildebrand v. City of New Orleans 549 So. 2d 1218 La. 1989
1 T. Cooley, The Law of Taxation § 27 (4th ed. 1924).
Williams v. State 538 So. 2d 193 La. 1989
D'AMICO v. Rapides Parish Coliseum Authority 490 So. 2d 776 La. Ct. App. 3d Cir. 1986
the Louisiana Supreme Court elucidated upon the question of when a charge imposed by a governing body is a tax as opposed to an exercise of the public body's police power.
St. Tammany Parish Council v. Brown 443 So. 2d 1 La. Ct. App. 1st Cir. 1983
held that if revenue is the primary purpose of an assessment, it will be held to be a tax.