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CITY OF ALEXANDRIA v. STATE, DEPT. OF REVENUE

No. 85 CA 1250.

500 So.2d 839 (1986)

CITY OF ALEXANDRIA v. STATE of Louisiana, DEPARTMENT OF REVENUE AND TAXATION.

Court of Appeal of Louisiana, First Circuit.

December 23, 1986.

Attorney(s) appearing for the Case

Charles F. Nunnally, III, Alexandria, for plaintiff-appellee City of Alexandria.

Robert F. Smith, Baton Rouge, for defendant-appellant State of Louisiana, Department of Revenue and Taxation.

Before LOTTINGER, SHORTESS and CARTER, JJ.

CARTER, Judge.

This is an appeal brought by the State of Louisiana, Department of Revenue and Taxation (Department), from the trial court judgment declaring that the City of Alexandria, Louisiana (City), owes a special fuels tax, under LSA-R.S. 47:803(C), and qualifies as a "taxpayer" within the meaning of the statute. The Department also appeals that portion of the judgment declaring that the City may use its tax credit warrants in lieu of cash under the provisions...

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