Cited by

Opinions in Louisiana that cite BP Oil Co. v. Plaquemines Parish Gov., 651 So. 2d 1322.

36 citing documents.

Distinguished Duncan Oil, Inc. v. Calcasieu Parish School Board La. Ct. App. 3d Cir. 2018
9/6/94), paid the assessed tax and penalty under protest.
Distinguished Duncan Oil, Inc. v. Calcasieu Parish Sch. Bd. 239 So. 3d 367 La. Ct. App. 1st Cir. 2018
9/6/94), , paid the assessed tax and penalty under protest.
Louisiana Chemical Ass'n v. State, Louisiana Department of Revenue 217 So. 3d 455 La. Ct. App. 1st Cir. 2017
9/6/94), , the trial court recognized that the Legislature provided at various times for suspensions of some of the exemptions provided for in La.
Arrow Aviation Company, LLC v. St. Martin Parish School Board Tax Sales Dept. 218 So. 3d 1031 La. 2016
Cynthia Bridges, Sec., Dept. of Rev., State of Louisiana v. Nelson Industrial Steam Co. C/W Nelson Industrial Steam … 190 So. 3d 276 La. 2016
Gov’t, 93-1109, p. 12 (La.9/6/94), , on reh’g (Oct.
Nelson Industrial Steam Co. v. Calcasieu Parish School System Sales & Use Tax Dept. La. Ct. App. 3d Cir. 2012
We find that the narrow exception to this rule articulated in BP Oil Co. v. Plaquemines Parish Government, 93–1109 (La.9/6/94), is inapplicable in the instant case.
Bridges v. Nelson Industrial Steam Co. 106 So. 3d 147 La. Ct. App. 1st Cir. 2012
We find that the narrow exception to this rule articulated in BP Oil Co. v. Plaquemines Parish Government, 93-1109 (La.9/6/94), , is inapplicable in the instant case.
Scientific Drilling International,inc. v. Lafayette Parish School Board Sales Tax Division La. Ct. App. 3d Cir. 2010
9/6/94), a case where the operator of a refinery was seeking the refund of overpayments of local use taxes: “Therefore, while a local government can enact use tax legislation without legislative authorization at a rate of up to three percent, the local government must define the terms of the legislation in accordanc
Boyd Racing, LLC v. Fruge 996 So. 2d 659 La. Ct. App. 3d Cir. 2008
We find that the narrow exception to this rule articulated in BP Oil Co. v. Plaquemines Parish Government, 93-1109 (La.9/6/94), , is inapplicable in the instant case.
Boyd Racing, LLC D/B/A Delta Downs Race Track & Casino v. Rufus R. Fruge Jr., Etc. La. Ct. App. 3d Cir. 2008
We find that the narrow exception to this rule articulated in BP Oil Co. v. Plaquemines Parish Government, 93-1109 (La.9/6/94), is inapplicable in the instant case.
BRIDGES, SEC. OF DEPT. OF REV. v. Geoffrey 984 So. 2d 115 La. Ct. App. 1st Cir. 2008
[12] See BP Oil Company v. Plaquemines Parish Government, 93-1109 (La.9/6/94), (An award of penalties on summary judgment was reversed because there was a genuine issue of material fact as to the taxpayer's good faith and the taxpayer was entitled to a trial on the issue.); St.
Enterprise Leasing Co. v. Curtis 977 So. 2d 975 La. Ct. App. 1st Cir. 2007
See BP Oil Company v. Plaquemines Parish Government, 93-1109 (La.9/6/94), (An award of penalties on summary judgment was reversed because there was a genuine issue of material fact as to the taxpayer’s good faith and the taxpayer was entitled to a trial on the issue); St.
Allstate Indemnity Co. v. Wooley 961 So. 2d 1189 La. Ct. App. 1st Cir. 2007
(citing BP Oil Co. v. Plaquemines Parish Gov’t, 93-1109, p. 20 (La.9/6/94), , 1334 and St.
ELEVATING BOATS v. Parish of Plaquemines 953 So. 2d 826 La. Ct. App. 4th Cir. 2007
Bernard Parish, 00-3518, p. 31 (La.9/5/01), , wherein the Supreme Court stated: While up holding the state statute over the local ordinance in BP Oil [Co. v. Plaquemines Parish Government, 93-1109 (La.9/6/94), ], we reasoned that a Parish ordinance could not be less beneficial to the taxpayer than state law required.
Willis-Knighton Medical v. Sales Tax Com'n 903 So. 2d 1071 La. 2005
See BP Oil Company v. Plaquemines Parish Government, 93-1109, p. 14 (La.9/6/94), , wherein we noted (in connection with a different exemption) that Section 305(D)(6)'s provisions prior to a 1991 amendment extended exemptions to sales and use taxes levied by local governmental authorities which extension clearly incorporated all of the exemptions listed in Section 305(D)(1), which, in this ca
WTC TAXING DIST. v. All Taxpayers 894 So. 2d 1185 La. Ct. App. 4th Cir. 2005
Both sides rely on BP Oil Co. v. Plaquemines Parish Government, 93-1109 (La.9/6/94), .
World Trade Center Taxing District v. All Taxpayers, Property Owners, & Citizens of World Trade Center Taxing District … 894 So. 2d 1185 La. Ct. App. 4th Cir. 2005
Both sides rely on BP Oil Co. v. Plaquemines Parish Government, 93-1109 (La.9/6/94), .
Cosmar Co. v. Slaughter 871 So. 2d 646 La. Ct. App. 1st Cir. 2004
Despite this evidence that the DNPC was used as an inhibitor in the manufacturing process, and that only 1 to 1.2 percent of the total molecules that enter the boiling process could be identified as DNPC, Cosmar contends it is entitled to an exclusion nonetheless, citing BP Oil Company v. Plaquemines Parish Government, 93-1109 (La.9/6/94), (on rehearing) and its discussion of Vulcan Foundry, Inc. We disagree.
Willis-Knighton Med. Ctr. v. Caddo-Shreveport Sales 862 So. 2d 358 La. Ct. App. 2d Cir. 2003
In support it cites BP Oil Co. v. Plaquemines Parish Gov't, 93-1109 (La.9/6/94), .
Wal-Mart Stores, Inc. v. Fitch 836 So. 2d 1155 La. Ct. App. 1st Cir. 2003
Oil Co. v. Plaquemines Parish Gov’t, 93-1109 (La.9/6/94), .
Anthony Crane Rental, LP v. Fruge 833 So. 2d 1070 La. Ct. App. 3d Cir. 2002
After thoroughly reviewing the statutes, legislative history, and jurisprudence, particularly BP Oil Co. v. Plaquemines Parish Government, 93-1109 (La.9/5/94), , we find that La.R.S.
Stowe-Woodward Co. v. LINCOLN PAR. SCHOOL BD. 821 So. 2d 694 La. Ct. App. 2d Cir. 2002
See BP Oil Company v. Plaquemines Parish Government, 93-1109 (La.9/6/94), ; St.
Elevating Boats, Inc. v. St. Bernard Parish 795 So. 2d 1153 La. 2001
In BP Oil Co. v. Plaquemines Parish Government, 93-1109 (La.9/6/94), , the Plaquemines Parish's sales and use tax ordinance granted the taxpayer one rate of interest for a refund owed for overpayment of taxes.
Mercury Cellular Tel. Co. v. CALCASIEU PARISH OF LOUISIANA 773 So. 2d 914 La. Ct. App. 3d Cir. 2000
For example, in BP Oil Co. v. Plaquemines Parish Gov't, 93-1109 (La.9/6/94); , the court found that there was an ambiguity in the construction of the statute that made the good faith defense of having paid the taxes believed to have been owed applicable.
TENET HEALTHSYSTEMS v. Parish of St. Tammany 762 So. 2d 1144 La. Ct. App. 1st Cir. 2000
In support of this assertion, Northshore Regional cites the supreme court's opinion in BP Oil Co. v. Plaquemines Parish Government, 93-1109, p. 14 (La.9/6/94), .
Caddo-Shreveport Sales & Use Tax Com'n v. OMV THROUGH DEPT. OF PUB. SAFETY AND CORRS. 710 So. 2d 776 La. 1998
[3] OMV suggests that our decision in BP Oil Co. v. Plaquemines Parish Gov't, 93-1109 (La.9/6/94), dictates a different result.
Turner Corp. v. PARISH SCHOOL BD. 704 So. 2d 848 La. Ct. App. 5th Cir. 1997
Turner Corporation relies on two cases in support of its argument that there should be a good faith exception to the imposition of penalties, BP Oil Company v. Plaquemines Parish Government, 93-1109 (La.9/6/94), , amended in part on rehearing, 93-1109 (La.1/27/95), and St.
J. Ray McDermott, Inc. v. Morrison 705 So. 2d 195 La. Ct. App. 1st Cir. 1997
BP Oil Company v. Plaquemines Parish Government, 93-1109 (La.9/6/94), ; St.
State v. BP Exploration & Oil, Inc. 686 So. 2d 823 La. 1997
BP Oil Company v. Plaquemines Parish Government, 93-1109 (9/6/94), (on original hearing) (" BP Oil I ").
State v. Star Enterprise 691 So. 2d 1221 La. Ct. App. 4th Cir. 1996
BP Oil Co. v. Plaquemines Parish Government., 93-1109, p. 3 (La.9/6/94), .
State v. Exxon Corp. 676 So. 2d 783 La. Ct. App. 1st Cir. 1996
9/6/94), , that the bill which adopted the valuation formula contained in La.R.S.
Star Ent. v. State Through Dept. of Rev. 676 So. 2d 827 La. Ct. App. 1st Cir. 1996
9/6/94); , that coke-on-catalyst, except when used as a boiler fuel, was subject to a local government's use tax.
BP Oil Co. v. Plaquemines Parish Commission Council 669 So. 2d 536 La. Ct. App. 1st Cir. 1996
9/6/94), , 1325-1327: These four actions by a taxpayer against a local governing authority, seeking refunds of overpayments of local use taxes for the period between January of 1985 and October of 1990, are before the court on direct appeal from a judgment of the district court which ruled on numerous issues raised by cross-mo
State v. BP Exploration & Oil Inc. 667 So. 2d 1219 La. Ct. App. 4th Cir. 1996
9/6/94), , on reh'g, (La.
Tigator, Inc. v. W. BATON ROUGE POLICE JURY 657 So. 2d 221 La. Ct. App. 1st Cir. 1995
9/6/94), , reh'g granted in part (La.
Twin Parish Port Com'n v. Berry Bros., Inc. 650 So. 2d 748 La. 1995