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LA. PAC. CORP. v. SECRETARY OF DEPT. OF REV. AND TAX.

No. 7814.

391 So.2d 35 (1980)

LOUISIANA PACIFIC CORPORATION, Plaintiff-Appellee, v. SECRETARY OF the DEPARTMENT OF REVENUE AND TAXATION, State of Louisiana, Defendant-Appellant.

Court of Appeal of Louisiana, Third Circuit.

November 12, 1980.

Attorney(s) appearing for the Case

W. Steven Mannear, Baton Rouge, for defendant-appellant.

Gold, Little, Simon, Weems & Bruser, F. A. Little, Jr., Alexandria, for plaintiff-appellee.

Before DOMENGEAUX, GUIDRY and STOKER, JJ.

DOMENGEAUX, Judge.

This is a Louisiana state income tax case. The secretary of the Department of Revenue and Taxation (The Department), appeals from a decision of the District Court affirming a determination made by the Board of Tax Appeals which sustained the peremptory exception of prescription filed by Louisiana Pacific Corporation (The Taxpayer).

The sole issue is this: Is the running of prescription against state income tax interrupted by the formal...

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