CODESCO, INC. v. COLLECTOR OF REVENUE

No. 12276.

365 So.2d 577 (1978)

CODESCO, INC. v. COLLECTOR OF REVENUE.

Court of Appeal of Louisiana, First Circuit.

November 20, 1978.


Attorney(s) appearing for the Case

Robert L. Roland, Baton Rouge, for plaintiff-appellee Codesco, Inc.

Edwin M. Callaway, Baton Rouge, for defendant-appellant Collector of Revenue.

Before SARTAIN, CHIASSON and EDWARDS, JJ.


SARTAIN, Judge.

The Collector of Revenue, presently known as the Secretary of the Department of Revenue and Taxation (Collector), appeals from a judgment of the district court sustaining a decision of the Louisiana Board of Tax Appeals (Board) which vacated the assessment of an occupational license tax imposed on Codesco, Inc. (Codesco) for the years 1973-1976.

The tax was levied against Codesco under the provisions of R.S. 47:341 and 353, which provide, in...

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