Intracoastal Pipe Service Co. v. Assumption Parish Sales & Use Tax Department

Supreme Court of Louisiana

Intracoastal Pipe Service Co. v. Assumption Parish Sales & Use Tax Department

563 So. 2d 863, 1990 La. LEXIS 1758, 1990 WL 91142

Supreme Court of Louisiana·Decided June 29, 1990·No. Nos. 90-C-1120, 90-C-1194·Published·Cited by 8 cases

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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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.

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

Pincite

563 So. 2d 863 (Intracoastal Pipe Service Co. v. Assumption Parish Sales & Use Tax Department) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Joseph P. Lopinto, III, Sheriff and Ex-Officio Tax Collector for the Parish of Jefferson Versus travelocity.com Lp (n/K/A Tvl, Lp) and Site 59.com LLC The Priceline Group Inc. (f/K/A priceline.com Incorporated and N/K/A Booking Holdings Inc.), Travelweb LLC and priceline.com LLC priceline.com LLC, Travelweb LLC, Trip Network, Inc., Orbitz, LLC, Internetwork Publishing Corp. (d/B/A lodging.com), Expedia, LLC, the Priceline Group Inc. (f/K/A priceline.com Incorporated, K/N/A Booking Holdins Inc.) Trip Network, Inc., Orbitz, LLC, Internetwork Publishing Corp. (d/B/A lodging.com), Expedia, Inc. (Wa), hotels.com Lp, Hotwire, Inc. and Egencia, LLC

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