Home/Supreme Court of Louisiana/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, 1990 La. LEXIS 1758, 1990 WL 91142
CourtSupreme Court of Louisiana
DecidedJune 29, 1990
DocketNos. 90-C-1120, 90-C-1194
StatusPublished
Cited by8 cases

This text of 563 So. 2d 863 (Intracoastal Pipe Service Co. v. Assumption Parish Sales & Use Tax Department) is published on Counsel Stack Legal Research, covering Supreme Court of Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Intracoastal Pipe Service Co. v. Assumption Parish Sales & Use Tax Department, 563 So. 2d 863, 1990 La. LEXIS 1758, 1990 WL 91142 (La. 1990).

Opinion

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.

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Bluebook (online)
563 So. 2d 863, 1990 La. LEXIS 1758, 1990 WL 91142, Counsel Stack Legal Research, https://law.counselstack.com/opinion/intracoastal-pipe-service-co-v-assumption-parish-sales-use-tax-la-1990.