SECRETARY OF DEPT. OF REVENUE AND TAX. v. C. T. ALMAND DISTRIBUTOR, INC.

No. 13931.

395 So.2d 391 (1981)

SECRETARY OF the DEPARTMENT OF REVENUE AND TAXATION, State of Louisiana v. C. T. ALMAND DISTRIBUTOR, INC.

Court of Appeal of Louisiana, First Circuit.

Rehearing Denied March 16, 1981.

Writ Refused May 1, 1981.


Attorney(s) appearing for the Case

James W. Murray, Baton Rouge, for Secretary of the Department of Revenue and Taxation, State of Louisiana.

Richard S. Dunn, Robert L. Roland, Baton Rouge, for C. T. Almand Distributor, Inc.

Before COVINGTON, CHIASSON and LEAR, JJ.


CHIASSON, Judge.

Appellant, Secretary of the Department of Revenue and Taxation (Secretary), appeals the ruling of the District Court modifying the Occupational License Tax assessment the Secretary had made against appellee, C. T. Almand Distributor, Inc. (Almand).

Almand operates a bulk distribution plant for Gulf Oil Corporation products. The plant operates on a retail and wholesale basis selling wholesale to local service stations and stores, while their...

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