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ST. PIERRE'S FABRICATION AND WELDING, INC. v. McNAMARA

No. 85-CA-666.

485 So.2d 544 (1986)

ST. PIERRE'S FABRICATION AND WELDING, INC. v. Shirley McNAMARA, Secretary of the Department of Revenue and Taxation, State of Louisiana.

Court of Appeal of Louisiana, Fifth Circuit.

Writ Granted May 30, 1986.

Attorney(s) appearing for the Case

Ralph R. Miller, Norco, for plaintiff-appellee.

Marlon V. Harrison, Baton Rouge, for defendant-appellant.

Before KLIEBERT, BOWES and GAUDIN, JJ.

BOWES, Judge.

St. Pierre's Fabrication & Welding, Inc. (hereinafter referred to as St. Pierre's) was assessed $22,472.82 plus penalties and interest for failure to pay certain Louisiana general sales taxes due for the period of January 1, 1979 through September 30, 1982. The assessment was the result of a Department of Revenue and Taxation (hereinafter referred to as Department) audit conducted by Ms. Renita Nelson and...

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