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PARISH OF POINTE COUPEE EX REL. GOVERNING AUTH. v. AMOCO PROD. CO.

Nos. 85 CA 0108, 85 CA 0107.

472 So.2d 292 (1985)

The PARISH OF POINTE COUPEE By and Through the GOVERNING AUTHORITY, the Police Jury of the Parish of Pointe Coupee, and the School Board of the Parish of Pointe Coupee, the Police Jury of the Parish of Pointe Coupee, and Joseph H. Jarreau, Treasurer of the Police Jury of the Parish of Pointe Coupee, La. v. AMOCO PRODUCTION COMPANY.

Court of Appeal of Louisiana, First Circuit.

Writ Denied October 4, 1985.

Attorney(s) appearing for the Case

Joseph M. Thibaut, Thibaut & Thibaut, New Roads, Houston C. Gascon, III, Plaquemine, for plaintiffs-appellees.

Donald J. Brannan, New Orleans, Frank M. Coates, Jr., Taylor, Porter, Brooks & Phillips, Baton Rouge, for defendant-appellant Amoco Production Co.

Before GROVER L. COVINGTON, C.J., and LOTTINGER and JOHN S. COVINGTON, JJ.

JOHN S. COVINGTON, Judge.

In these consolidated suits to recover delinquent sales/use taxes, defendant, Amoco Production Company, appeals a district court judgment granting plaintiffs' motion for summary judgment.

We affirm in part, reverse in part, and remand.

Amoco Production Company (Amoco) is a foreign corporation authorized to do business in the state of Louisiana and engaged in the exploration for and production of oil and gas in many of the...

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