Intracoastal Pipe Service Co. v. Assumption Parish Sales & Use Tax Department
Intracoastal Pipe Service Co. v. Assumption Parish Sales & Use Tax Department, 563 So. 2d 863 (La. 1990).
Cited by
- Joseph P. Lopinto, III, Sheriff and Ex-Officio Tax Collector for the Parish of Jefferson … La. Ct. App. 5th Cir. 2021
- Duncan Oil, Inc. v. Calcasieu Parish School Board La. Ct. App. 3d Cir. 2018
- Duncan Oil, Inc. v. Calcasieu Parish Sch. Bd. 239 So. 3d 367 La. Ct. App. 1st Cir. 2018
- Normand v. Cox Communications Louisiana, LLC 167 So. 3d 156 La. Ct. App. 5th Cir. 2014
- Succession of Ursin v. Board of Levee Commissioners 104 So. 3d 534 La. Ct. App. 1st Cir. 2012
- Stowe-Woodward Co. v. LINCOLN PAR. SCHOOL BD. 821 So. 2d 694 La. Ct. App. 2d Cir. 2002
- Townsend v. State Farm Mut. Auto. Ins. Co. 793 So. 2d 473 La. Ct. App. 2d Cir. 2001
- Shaw Group, Inc. v. Kennedy 767 So. 2d 937 La. Ct. App. 1st Cir. 2000
Authorities cited
Identified automatically; this list may not be exhaustive.
Opinion text
PER CURIAM. GRANTED IN PART; DENIED IN PART. Intracoastal Pipe Service, Co. Inc. is entitled to receive interest pursuant to LSA-R.S. 33:2890.3 from the date the funds were received by the Assumption Parish Sales and Use Tax Department until refund is made. The repeal of LSA-R.S. 33:2890.3 by the Legislature during the pendency of this action has no effect on Intracoastal Pipe Service Co., Inc.’s entitlement to interest. The right to receive interest attached when the plaintiff paid its taxes under protest. Just as changes in the rate of legal interest are fixed on the day of filing, so is the right to the legal interest absent express legislative declaration to the contrary. State Dept. of Highways v. Vermilion Dev. Co., Inc., 258 La. 1159 , 249 So.2d 167 (1971); State v. Miller Gravity Drainage Dish No. 3, 193 La. 915 , 192 So. 529 (1939). Otherwise denied. SHORTESS, J., recused.